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Claim for Exemption Denied: Section 10(38) LTCG from Penny Stocks Deemed Bogus Due to Lack of Evidence.

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....Bogus LTCG - Disallowance on claim of exemption u/s. 10(38) of LTCG - penny stock transactions - The price rise of the penny stock scrip was abrupt, sudden and unrealistic. No cogent material has been brought by the assessee on record to rebut the above finding of the AO. - Addition confirmed - AT....

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