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Bench: Shri A. T. Varkey, Jm]
32(E)/PDIT(Inv.)/NER/Ghy/Penny Stock/2017-18/3744 dated 13.03.2018, it was reported that during survey action conducted by the Directorate of Investigation, Kolkata various share brokers accepted their role of providing accommodation entry of bogus LTCG/STCL in the case of penny Stock “Twenty First Century (India) Limited”. Shri Ankit Agarwal is one such beneficiary who has booked LTCG in Twenty First