Taxpayer's Income Increased Due to Unsubstantiated Capital Gains; Failed to Provide Key Share Documentation Under Scrutiny.
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....Bogus accommodation entries with regard to short-term/long term capital gain/loss - The assessee failed to produce share certificate numbers, distinctive numbers and how these shares were dealt with. In other words, nothing has been brought on record for justifying the transaction - additions confirmed - AT....
TaxTMI