https://www.taxtmi.com/caselaws?id=802333 General information about share-price manipulation does not justify treating share-sale gains as unexplained cash credits or denying long-term capital gains exemption without findings linking the taxpayer's transactions to the alleged market-price fluctuations. Relevant supporting records include contract notes, broker and demat account details, transaction statements, ledgers and bank records. Payment of securities transaction tax and the absence of blacklisting of the scrip and brokers during the relevant period are also relevant to the assessment. en-us Fri, 16 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802333 General information about share-price manipulation does not justify treating share-sale gains as unexplained cash credits or denying long-term capital gains exemption without findings linking the taxpayer's transactions to the alleged market-price fluctuations. Relevant supporting records include contract notes, broker and demat account details, transaction statements, ledgers and bank records. Payment of securities transaction tax and the absence of blacklisting of the scrip and brokers during the relevant period are also relevant to the assessment. Case-Laws Income Tax Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802333