2025 (3) TMI 153

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..... f shares - AO that the price movement of the company were not supporting by financial fundamentals of the company - ITAT deleted addition - HC [ 2023 (12) TMI 1422 - GUJARAT HIGH COURT] held Assessee has sold shares after seven years and therefore, the proximity of time between the buy and sale of shares cannot be considered as an accommodation entry in penny stock company within a short period of .....

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