Court Deletes Additions: No Ambiguity in Share Transactions via SEBI Brokers, Short-Term Capital Loss Deemed Genuine.

Bogus Short term capital loss - accommodation entry transactions - No ambiguity in the sale and purchase of shares through the SEBI brokers - Assessee had purchased the shares through contract note and sold all the shares through contract note. It is also noteworthy to mention that shares purchased by the assessee were credited in his D Mat account and they were transferred accordingly. - Additions deleted - AT .....

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