https://www.taxtmi.com/caselaws?id=767766 Documentary evidence of share purchase and sale, demat movement and banking-channel payments supported the assessee's long-term capital gains claim, while suspicion based on investigation material and an interim SEBI order was insufficient to treat the gains as bogus; the consequential commission estimate also failed because it depended entirely on that allegation. A whatsapp chat printout, lacking dates, statutory certification and independent corroboration, could not by itself justify an addition as unexplained cash credit under section 68, especially where authenticity and year-wise linkage were disputed. The disputed additions were therefore deleted. en-us Fri, 20 Dec 2024 00:00:00 +0530 Mon, 24 Mar 2025 11:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767766 Documentary evidence of share purchase and sale, demat movement and banking-channel payments supported the assessee's long-term capital gains claim, while suspicion based on investigation material and an interim SEBI order was insufficient to treat the gains as bogus; the consequential commission estimate also failed because it depended entirely on that allegation. A whatsapp chat printout, lacking dates, statutory certification and independent corroboration, could not by itself justify an addition as unexplained cash credit under section 68, especially where authenticity and year-wise linkage were disputed. The disputed additions were therefore deleted. Case-Laws Income Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767766