https://www.taxtmi.com/caselaws?id=795698 Long-term capital gains from listed-share sales may be supported where purchases and sales are evidenced by banking-channel payments, recognised stock-exchange trades, securities transaction tax, contract notes and demat delivery. Additions for unexplained credit and alleged commission require material establishing a live link between the taxpayer, the scrip and purported entry providers. The absence of adverse statutory action against the company or its promoters, together with consistent treatment of materially similar documented transactions, supports acceptance of the gains claim and challenges additions based on general allegations. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795698 Long-term capital gains from listed-share sales may be supported where purchases and sales are evidenced by banking-channel payments, recognised stock-exchange trades, securities transaction tax, contract notes and demat delivery. Additions for unexplained credit and alleged commission require material establishing a live link between the taxpayer, the scrip and purported entry providers. The absence of adverse statutory action against the company or its promoters, together with consistent treatment of materially similar documented transactions, supports acceptance of the gains claim and challenges additions based on general allegations. Case-Laws Income Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795698