purchased the scrip of M/s. Rander Corporation Ltd., namely, M/s. JVL Agro Industries Ltd; Smt. Anju Jhunjhunwala and Shri Adarsh Jhunjhunwala, thus this was tainted transactions. 5.2 He further observed that, in the case of M/s. JVL Industries Agro Ltd, a family concern, the ACIT (Central Circle) has treated the long term capital gain on the same scrip as bogus