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LTCG Claim Approved: Section 69 Addition Dismissed Due to Lack of Evidence of Illicit Activity or Broker Misconduct.
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....Bogus LTCG - Addition u/s. 69 - nowhere in report of Investigation Wing is it seen that the assessee has indulged in any nefarious activities or her broker has carried out any stage managed/pre determined sale of the shares - the sale considerations have happened through the banking channel - no specific evidence which have been collected by the AO - LTGG allowed....