https://www.taxtmi.com/highlights?id=91886 ITAT allowed the appeal for statistical purposes and remitted the matter to the file of the ld. AO for fresh adjudication on whether the derivative trades satisfy the conditions of Explanations 1 & 2 to s.43(5). The Tribunal noted absence of stamped contract notes and disputed broker account statements, lack of evidence that impounded digital copies contained complete contract notes, and unproduced s.133(6) enquiry results, but also observed consistent prior-year treatment with the same brokers. Given these factual gaps, ITAT directed the AO to examine broker statements/contract notes and other material and decide in accordance with law, treating the remand as in the interests of justice. en-us Mon, 25 Aug 2025 08:40:37 +0530 Mon, 25 Aug 2025 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91886 ITAT allowed the appeal for statistical purposes and remitted the matter to the file of the ld. AO for fresh adjudication on whether the derivative trades satisfy the conditions of Explanations 1 & 2 to s.43(5). The Tribunal noted absence of stamped contract notes and disputed broker account statements, lack of evidence that impounded digital copies contained complete contract notes, and unproduced s.133(6) enquiry results, but also observed consistent prior-year treatment with the same brokers. Given these factual gaps, ITAT directed the AO to examine broker statements/contract notes and other material and decide in accordance with law, treating the remand as in the interests of justice. Highlights Income Tax Mon, 25 Aug 2025 08:40:37 +0530 https://www.taxtmi.com/highlights?id=91886