Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.
exemption u/s LTCG. In order to substantiate the claim of the Assessee, the Assessee produced documentary evidences such as bills, vouchers, Calculation of Capital Gains, Copy of Sale and Purchase Deeds and the mode of payment of cost of improvements. 8. The only reason for rejecting the claim of the Assessee by the Ld. CIT(A) that in the enquiry