PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. SHRI MAHENDRA KUMAR PERIWAL
In the result, these appeals are allowed and the substantial
ITAT/136/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
gain of Rs. 28,23,500/- and claimed the same
as exempt. The assessee was directed to file complete details as well as the
evidence with respect to such claim of exempt income. The assessee filed
copy of contract notes in support of purchase and sale of shares of Surabhi
Chemicals on which the long-term capital
