ITAT Allows Section 10(38) LTCG Exemption and Deletes Rs 12.62 Lakh… — Studycafe

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📢 ITAT Allows Section 10(38) LTCG Exemption and Deletes Rs 12.62 Lakh Penny Stock Addition After Finding No Evidence of Accommodation Entry

ITAT deleted the Rs 12.62 lakh Section 68 addition and directed the AO to allow the LTCG exemption after finding no transaction-specific evidence of price manipulation or accommodation entry.

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