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Long-term capital gains exemption granted u/s 10(38) for genuine share sale transaction within legal framework.

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....Exemption u/s. 10(38) of long term capital gain - genuineness of transaction in shares - transaction of sale of shares were real, genuine and for valuable consideration and were within the framework of law. Consequently, exemption u/s. 10(38) of the Act had to be allowed. - AT....