Shares Investment Account Treated as Long-Term Supports Deduction for Long-Term Capital Gains u/s 10(38.

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....If the assessee has consistently treated the shares investment account as her investment for long-term purposes and has not shifted the stock in investment account to shares trading stock account or share derivatives account or vice versa deduction u/s 10(38) for long-term capital gains (LTCG) from sale of equity shares should be accepted - AT....