PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, KOLKATA vs. KRISHNA KUMAR PARSURAMKA
In the result, these appeals are allowed and the substantial
ITAT/130/2021HC Calcutta14 Jun 2022
Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
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 by her.
Further, it was stated that