Court Deletes Additions u/s 68: No Evidence Linking Assessee to Share Manipulation Found by AO.

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....Addition u/s 68 - proceeds from the sale of shares by treating the scrips as penny stocks - This is the case wherein the AO merely on the basis of suspicion rejected the claim of the assessee, without establishing any link between the assessee with the entry operators/exit providers, who were allegedly involved in price rigging of shares artificially of the aforesaid companies. - Additions deleted - AT....