https://www.taxtmi.com/caselaws?id=443173 The Tribunal allowed the appeal, finding that the Assessing Officer and Commissioner of Income Tax (Appeals) erred in disallowing the exemption of long-term capital gains and making the addition under section 68 of the Income Tax Act without sufficient evidence. The Tribunal noted that the evidence provided by the assessee was not adequately addressed by the AO, and there was no concrete evidence linking the assessee to price manipulation. The appeal was allowed on 23/08/2023. en-us Wed, 23 Aug 2023 00:00:00 +0530 Sat, 16 Sep 2023 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443173 The Tribunal allowed the appeal, finding that the Assessing Officer and Commissioner of Income Tax (Appeals) erred in disallowing the exemption of long-term capital gains and making the addition under section 68 of the Income Tax Act without sufficient evidence. The Tribunal noted that the evidence provided by the assessee was not adequately addressed by the AO, and there was no concrete evidence linking the assessee to price manipulation. The appeal was allowed on 23/08/2023. Case-Laws Income Tax Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443173