https://www.taxtmi.com/caselaws?id=798680 Long-term capital gain from dematerialised equity shares remained eligible for exemption where the taxpayer substantiated purchase, dematerialised holding and sale through documentary evidence and banking channels. General investigation material and allegations concerning another entity could not establish that the taxpayer's specific transactions were accommodation entries without independent inquiry or linking evidence. The evidentiary onus was therefore discharged, requiring deletion of the unexplained-credit addition. As the alleged commission expenditure addition depended on the sale-proceeds addition, it was also deleted. en-us Mon, 07 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798680 Long-term capital gain from dematerialised equity shares remained eligible for exemption where the taxpayer substantiated purchase, dematerialised holding and sale through documentary evidence and banking channels. General investigation material and allegations concerning another entity could not establish that the taxpayer's specific transactions were accommodation entries without independent inquiry or linking evidence. The evidentiary onus was therefore discharged, requiring deletion of the unexplained-credit addition. As the alleged commission expenditure addition depended on the sale-proceeds addition, it was also deleted. Case-Laws Income Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798680