Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2015-16
54F of the Act was denied. We, therefore, do not find any merit in the grounds as raised by the assessee. Accordingly, the addition of Rs.25,81,731/- on account of LTCG as upheld by the Ld. CIT(A), is confirmed. Ground nos.1, 2 &4 as raised by the assessee are dismissed. 8. Ground no.3 pertains to addition of Rs.27