https://www.taxtmi.com/caselaws?id=801863 Section 68 treatment of unlisted-share sale proceeds requires consideration of supporting transaction records, including PMS registration, portfolio and capital-gains statements, valuation documentation and demat delivery instructions. Non-disclosure in a return schedule, without contrary material or a valuation defect, does not by itself displace evidence of purchase and sale. Corporate filings and shareholder records may substantiate original subscription cost and indexed acquisition cost despite unavailable historic bank slips. A partner's share of LLP profit, accepted as such, is exempt and cannot be treated as unexplained cash credit. en-us Tue, 22 Sep 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801863 Section 68 treatment of unlisted-share sale proceeds requires consideration of supporting transaction records, including PMS registration, portfolio and capital-gains statements, valuation documentation and demat delivery instructions. Non-disclosure in a return schedule, without contrary material or a valuation defect, does not by itself displace evidence of purchase and sale. Corporate filings and shareholder records may substantiate original subscription cost and indexed acquisition cost despite unavailable historic bank slips. A partner's share of LLP profit, accepted as such, is exempt and cannot be treated as unexplained cash credit. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801863