https://www.taxtmi.com/caselaws?id=471670 Long-term capital gains from listed-share sales were not treated as unexplained cash credit after the taxpayer established allotment, banking, demat, broker and stock-exchange sale records, including securities transaction tax. A general investigation report, without evidence linking the taxpayer to manipulation or accommodation entries or enquiries disproving those records, did not support the addition. Acceptance of identical transactions in other years and deletion of a comparable same-scrip addition supported judicial consistency. The unexplained cash-credit addition and consequential unexplained-expenditure addition were deleted. en-us Fri, 16 Jan 2026 00:00:00 +0530 Sat, 12 Sep 2026 17:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471670 Long-term capital gains from listed-share sales were not treated as unexplained cash credit after the taxpayer established allotment, banking, demat, broker and stock-exchange sale records, including securities transaction tax. A general investigation report, without evidence linking the taxpayer to manipulation or accommodation entries or enquiries disproving those records, did not support the addition. Acceptance of identical transactions in other years and deletion of a comparable same-scrip addition supported judicial consistency. The unexplained cash-credit addition and consequential unexplained-expenditure addition were deleted. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471670