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TMI BlogLTCG - Claim of exemption u/s 10(38) - It is a settled law that assessment cannot be made on the basis...LTCG - Claim of exemption u/s 10(38) - It is a settled law that assessment cannot be made on the basis of suspicion or surmise. The AO has not brought any material on record to support his finding that there has been collusion/connivance between the broker and the appellant for the introduction of its unaccounted money. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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