Exemption Allowed for Capital Gains u/s 10(38) of Income Tax Act After Sale of IPO Shares with STT Paid.

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....Bogus capital gain - exemption u/s 10(38) - share was purchased in IPO and sold at market Price of stock exchange with payment of STT and assessee submit copies of contract notes, Demat statement, Bank Statement, broker’s ledger etc. - no material to show that the documents placed were sham, bogus or there was any factual infirmity therein - exemption allowable....