LTCG on Shares Deemed Bogus u/s 68, But No Additional Tax Imposed Due to Lack of Evidence in Search.

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....Assessment u/s 153A - addition of LTCG on sale of shares as bogus u/s 68 - where the assessment has attained finality and stands concluded at the time of search and are not abated, then no addition can be made in absence of any incriminating material or documents found during the course of search. - Additions deleted - AT....