https://www.taxtmi.com/caselaws?id=472564 Long-term capital gains exemption on share sales and deletion of an unexplained-credit addition were sustained where purchase and sale transactions were supported by documentary records, banking channels, demat accounts, recognised stock-exchange trades and long-term holding. Suspicion, presumptions and an uncorroborated preponderance-of-probabilities assertion could not displace the established genuineness of the transactions without evidence linking the taxpayer to entry operators, cash payments or scrip manipulation. No substantial question of law arose from the findings. en-us Mon, 01 Sep 2025 00:00:00 +0530 Thu, 15 Oct 2026 19:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472564 Long-term capital gains exemption on share sales and deletion of an unexplained-credit addition were sustained where purchase and sale transactions were supported by documentary records, banking channels, demat accounts, recognised stock-exchange trades and long-term holding. Suspicion, presumptions and an uncorroborated preponderance-of-probabilities assertion could not displace the established genuineness of the transactions without evidence linking the taxpayer to entry operators, cash payments or scrip manipulation. No substantial question of law arose from the findings. Case-Laws Income Tax Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472564