https://www.taxtmi.com/caselaws?id=34738 Documentary evidence can sustain a claim of long-term capital gains where the assessee proves the chain of transactions through contract notes, DEMAT account details and bank records. The Tribunal accepted that the transactions were accounted for and documented, and deleted the addition treated as income from other sources. On further challenge, the High Court treated these findings as factual determinations that did not give rise to any substantial question of law under Section 260A, so the appellate court would not reappraise the evidence. en-us Wed, 29 Apr 2009 00:00:00 +0530 Sat, 21 Jun 2025 10:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34738 Documentary evidence can sustain a claim of long-term capital gains where the assessee proves the chain of transactions through contract notes, DEMAT account details and bank records. The Tribunal accepted that the transactions were accounted for and documented, and deleted the addition treated as income from other sources. On further challenge, the High Court treated these findings as factual determinations that did not give rise to any substantial question of law under Section 260A, so the appellate court would not reappraise the evidence. Case-Laws Income Tax Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34738