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    <title>Opportunity Denied: Tribunal Dismisses Evidence Due to Lack of Cross-Examination in Share Transaction Case.</title>
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    <description>Bogus share transactions - Reliance on the statement of broker/entry operator - the denial of opportunity for cross-examination by the Assessing Officer was a failure of the principles of natural justice and thus the evidence used against the assessee was discarded. The Tribunal also recognized the assessee&#039;s documentation supporting the transactions, including ledger accounts, purchase and sale bills, and bank statements. - AT</description>
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      <description>Bogus share transactions - Reliance on the statement of broker/entry operator - the denial of opportunity for cross-examination by the Assessing Officer was a failure of the principles of natural justice and thus the evidence used against the assessee was discarded. The Tribunal also recognized the assessee&#039;s documentation supporting the transactions, including ledger accounts, purchase and sale bills, and bank statements. - AT</description>
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