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1 result for “capital gains”+ Penny Stockclear

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Key Topics

Section 153A3

THE PRINCIPAL COMMISSIONER OF INCOME TAX AND ANR. vs. ROHIT KARAN JAIN

ITA/5/2023HC Gauhati12 Mar 2025

Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI

Section 131Section 132Section 132(4)Section 139(1)Section 153A

penny stock. Summing up the above facts, it appears that the assessee is basically a salaried person and does not bear even minimum interest and information in regard to the share trading. In his statement recorded on oath u/s 132(4) on 02.06.2016, he has admitted the fact of routing the unaccounted income of the family