38 results for “capital gains”+ Section 73(4)clear
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Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
4. All the present cases were selected for scrutiny u/s. 143(3) through CASS and the issue in all of them for selection relates to ‘suspicious long term capital gain on shares’. In all the above appeals, according to the ld. AO, LTCG reported by the assessee in respective return was bogus and the entire transactions were done with