https://www.taxtmi.com/caselaws?id=791641 Documentary evidence of share purchase and sale through demat accounts and a SEBI-registered broker on a recognised stock exchange was treated as sufficient to support the long-term capital gain claim. General allegations of price rigging, abnormal price movement, or investigation reports were held insufficient without independent inquiry or specific cogent material linking the assessee to manipulation or an accommodation entry. On that basis, the addition treating the gain as bogus was deleted, and the related disallowance of alleged commission expenditure also failed. en-us Thu, 07 May 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791641 Documentary evidence of share purchase and sale through demat accounts and a SEBI-registered broker on a recognised stock exchange was treated as sufficient to support the long-term capital gain claim. General allegations of price rigging, abnormal price movement, or investigation reports were held insufficient without independent inquiry or specific cogent material linking the assessee to manipulation or an accommodation entry. On that basis, the addition treating the gain as bogus was deleted, and the related disallowance of alleged commission expenditure also failed. Case-Laws Income Tax Thu, 07 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791641