https://www.taxtmi.com/caselaws?id=451240 The article discusses claims for long-term capital gains exemption under Section 10(38) and the associated right to rectify an omission or file a revised return to claim the exemption. It also addresses natural justice requirements, including the right to cross-examine adverse witnesses, and the limited evidentiary value of survey-obtained admissions and untested statements of alleged entry providers when making additions under Sections 68 and 69. The text further notes that the application for condonation of delay was dismissed and, consequently, the special leave petition was also dismissed, with any question of law left open. en-us Tue, 19 Mar 2024 00:00:00 +0530 Fri, 08 May 2026 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451240 The article discusses claims for long-term capital gains exemption under Section 10(38) and the associated right to rectify an omission or file a revised return to claim the exemption. It also addresses natural justice requirements, including the right to cross-examine adverse witnesses, and the limited evidentiary value of survey-obtained admissions and untested statements of alleged entry providers when making additions under Sections 68 and 69. The text further notes that the application for condonation of delay was dismissed and, consequently, the special leave petition was also dismissed, with any question of law left open. Case-Laws Income Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451240