In the result: 50. To summarize the final outcome:
Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha["ी संजय गग", "ाियक सद" एवं "ी नरे" साद िस!ा, लेखा सद" के सम#।]
68 r.w.s 115BBE on account of exempt LTCG u/s 10(38) of the Act from penny stock scrip in the shell companies.“ 37. Brief Facts : 37.1. The brief facts relevant to the issue under consideration are that the assessee declared long term capital gain during the year under consideration in respect of shares sold during the year and claimed