2024 (5) TMI 713

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..... ried out through penny script company/paper company - As decided by HC [ 2023 (6) TMI 837 - GUJARAT HIGH COURT] entire transaction of purchase and sale of the scripts was through National Stock Exchange or Bombay Stock Exchange and that also through the authorized brokers and tribunal correctly opined that merely on the conjecture and surmises, the Assessing Officer cannot make disallowance - HELD .....

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