Assessing Officer Cannot Add Bogus LTCG Claims u/s 68 Without Disproving Assessee's Documents; SEBI Found No Issues.

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....Addition u/s 68 - bogus LTCG - exemption u/s 10(38) - There is no adverse finding by SEBI in relation to the scrip in question has been given to the AO - merely on the basis of preponderance of human probabilities the addition cannot be made in the hands of the assessee without disproving the various documents filed by the assessee.....