https://www.taxtmi.com/caselaws?id=787797 Where sales of listed shares are executed on a recognised exchange through registered brokers with contract notes, demat deliveries, STT payment and bank receipts not controverted, such documentary proof shifts the evidential burden to Revenue and precludes treating resultant capital gains as unexplained income; absent cogent corroborative material showing sham transactions, price rigging or accommodation entries, additions under Section 68 cannot be sustained and exemption for capital gains must be allowed, with consequential estimated additions deleted. en-us Mon, 09 Mar 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787797 Where sales of listed shares are executed on a recognised exchange through registered brokers with contract notes, demat deliveries, STT payment and bank receipts not controverted, such documentary proof shifts the evidential burden to Revenue and precludes treating resultant capital gains as unexplained income; absent cogent corroborative material showing sham transactions, price rigging or accommodation entries, additions under Section 68 cannot be sustained and exemption for capital gains must be allowed, with consequential estimated additions deleted. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787797