CIT Upholds Revision Proceedings u/s 263 on LTCG Chargeability, Questions Assessee's Tax Residency and Investment Authenticity.

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....Revision u/s 263 - LTCG chargeable in India - tax treaty entitlement, - whether the assessee is a resident for tax purposes? - CIT was of the view that the Ld. AO did not carry out factual inquiry/verification to ascertain that the assessee is a genuine investor or not - revision proceedings initiated by the CIT sustained - AT....