Section 68 Addition Overruled: No Evidence of Fraud in Long-Term Capital Gains; Section 10(38) Exemption Upheld.

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....Addition u/s 68 - bogus claim of long term capital gains - explained share transaction - A.O. did not mention any fact as to how the claim of assessee was sham or bogus. The assessee thus, satisfied the conditions of Section 10(38) of the I.T. Act.....