PRINCIPAL COMMISSIONER OF INCOME TAX, SILIGURI vs. SRI SATYA NARAYAN SARIA
In the result, these appeals are allowed and the substantial
ITAT/168/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
200/- per equity share and such cost price came
to Rs. 1,00,000/- and the payment was made through account payee cheque.
ITAT NO. 06 OF 2022 AND ETC. BATCH
Page 19 of 150
The assessee to show that she is a regular trader and investor in equity share
for several years, produced the details of the investment made
