Assessee's Long-Term Capital Gains Deemed Legitimate; AO's Suspicion Lacked Evidence u/s 10(38) of Income Tax Act.

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....Bogus LTCG - undisclosed income - assessee has shown the long term capital gain income exempt u/s 10(38) - arrangement with the person providing accommodation entries - addition made by the AO is merely based on suspicion and surmises without any cogent material - no additions - AT....