Claim Denial for LTCG Tax Exemption Overturned; Assessing Officer to Reevaluate with New Evidence Provided.

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....Admission of additions evidences - Claim of exemption u/s 10(38) - LTCG on sale of listed shares - non-admission of additional evidence for the reason that the assessee did not furnish the documentary evidence in spite of giving several opportunities is not correct. - AO directed to decide the issue afresh - AT....