https://www.taxtmi.com/caselaws?id=451240 Long-term capital gains exemption under Section 10(38), revised-return claims, cross-examination rights, survey admissions, and additions based on third-party entry-provider statements were addressed in proceedings where the High Court had upheld the assessee's exemption and rejected additions founded on untested third-party statements under Sections 68 and 69. The Supreme Court dismissed the Revenue's delay-condonation application and consequently dismissed the special leave petition, while keeping any question of law open. The dismissal did not determine the underlying legal issues on merits. 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 Long-term capital gains exemption under Section 10(38), revised-return claims, cross-examination rights, survey admissions, and additions based on third-party entry-provider statements were addressed in proceedings where the High Court had upheld the assessee's exemption and rejected additions founded on untested third-party statements under Sections 68 and 69. The Supreme Court dismissed the Revenue's delay-condonation application and consequently dismissed the special leave petition, while keeping any question of law open. The dismissal did not determine the underlying legal issues on merits. Case-Laws Income Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451240