Exemption for Long-Term Capital Gains Allowed: Authorities Delete Additions u/s 68, Upholding Assessee's Claim.

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....Addition u/s 68 - disallowance of exemption of long-term capital gains claimed u/s 10(38) - it was specifically submitted that the assessee has never invested through preferential allotment and also disclosed the name and address of the broker, i.e. HDFC Securities Ltd. - Additions deleted - AT....