Bench: Shri Ramit Kochar & Shri Sudhir Kumarmrs. Sarita Agrawal Acit Geeta Colony Aayakar Bhawan Dal Bazar, Gwalior- V. City Centre 474001 Gwalior-474001 Madhya Pradesh Madhya Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk3445P Appellant .. Respondent

5 Sarita Agrawal sale of shares on which STT was paid and the said LTCG was exempt from tax u/s 10(38). The assessee had participated in the assessment proceedings and filed details but as stated by the AO complete details could not be filed by the assessee to substantiate that long term capital gain is exempt from