https://www.taxtmi.com/caselaws?id=789826 Share transaction additions under section 68 were found unsustainable where broker records, bills, bank statements and demat entries supported the long-term capital gain and the revenue failed to rebut them. Commission income could not again be added where the assessee had already admitted it during assessment and paid tax on it. The short-term capital gain issue required fresh verification because reconciliation statements, scrip-wise workings, demat extracts and contract notes had not been properly considered, and the matter had to be re-examined after giving the assessee an opportunity of hearing and following natural justice. en-us Mon, 16 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789826 Share transaction additions under section 68 were found unsustainable where broker records, bills, bank statements and demat entries supported the long-term capital gain and the revenue failed to rebut them. Commission income could not again be added where the assessee had already admitted it during assessment and paid tax on it. The short-term capital gain issue required fresh verification because reconciliation statements, scrip-wise workings, demat extracts and contract notes had not been properly considered, and the matter had to be re-examined after giving the assessee an opportunity of hearing and following natural justice. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789826