https://www.taxtmi.com/caselaws?id=789826 Primary evidence such as purchase and sale bills, bank statements and demat records was sufficient to support the long-term capital gains claim, so the section 68 addition could not be sustained. Commission income that was already admitted and taxed during assessment also could not be added again as unexplained income. The short-term capital gains addition was remanded because the reconciliation, scrip-wise working, demat extracts and contract notes were not considered by the lower authorities, requiring fresh verification after giving the assessee an opportunity of hearing. en-us Mon, 16 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789826 Primary evidence such as purchase and sale bills, bank statements and demat records was sufficient to support the long-term capital gains claim, so the section 68 addition could not be sustained. Commission income that was already admitted and taxed during assessment also could not be added again as unexplained income. The short-term capital gains addition was remanded because the reconciliation, scrip-wise working, demat extracts and contract notes were not considered by the lower authorities, requiring fresh verification after giving the assessee an opportunity of hearing. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789826