https://www.taxtmi.com/caselaws?id=800966 Long-term capital gains from documented share sales cannot be treated as bogus accommodation entries solely on an investigation report or general allegations of price rigging. Contract notes, bank records, and demat statements substantiating broker-mediated purchase and sale transactions require contrary evidence linking the taxpayer to entry providers, synchronised trading, cash exchanges, or the alleged manipulation. In the absence of an assessee-specific money trail, incriminating statement, or other connecting material, presumptions cannot displace documented transactions; the addition as unexplained credit was deleted. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800966 Long-term capital gains from documented share sales cannot be treated as bogus accommodation entries solely on an investigation report or general allegations of price rigging. Contract notes, bank records, and demat statements substantiating broker-mediated purchase and sale transactions require contrary evidence linking the taxpayer to entry providers, synchronised trading, cash exchanges, or the alleged manipulation. In the absence of an assessee-specific money trail, incriminating statement, or other connecting material, presumptions cannot displace documented transactions; the addition as unexplained credit was deleted. Case-Laws Income Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800966