2025 (3) TMI 415

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..... im of the assessee for exemption of Long Term Capital Gains u/s 10(38) cannot be held to be bogus on the basis of presumption in absence of any evidence brought on record by the assessee with regard to shares of Sunrise Asian Ltd, which is not even found to be rigged by the SEBI also - assessee held the shares for two and half years and after holding the shares for a long period, the same were sol .....

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