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LTCG Exemption Denied u/s 10(38); Assessee Must Prove Legitimacy Amid Section 68 Additions. (38.
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....Bogus LTCG - Addition u/s 68 - Long Term Capital Gain claimed exempt u/s. 10(38) denied - primary onus to prove - Capital gain earned by the assessee cannot be held as bogus merely on the basis of some report unearthed in case of third party/parties unless cogent material is brought against particular assessee on record. - AT....