Unsigned Agreement Found at Lawyer's Office Insufficient for Long-Term Capital Gains Claim Due to Lack of Evidence.

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....Long term capital gain - reliance on unsigned computerized Satakhat (agreement for sale) found during course of survey in premiss of third party lawyer - There was no corroborative and supporting evidence to support the alleged incriminating material - In absence of corroborative and supporting evidence, no justification for making addition on account of long term capital gains. - AT....