Nitin Kumar Agarwal vs ITO

Authority: ITAT Tribunal/Court: Kolkata Date: 2019-08-23 AY: 2013-14 Section: 68, 10(38), 271(1)(c) Acts: Income Tax Act 1961 Result: Assessee Citation: 819Taxpundit340 Justices: A. T. Varkey, JM Appeal No: I.T.A. No. 1096/Kol/2018
Whether the addition of Rs. 16,19,881/- as unexplained cash credit u/s 68 of the Income Tax Act, 1961, in respect of sale proceeds of shares claimed as Long Term Capital Gains (LTCG) exempt u/s 10(38) is justified? --- Held No. Whether the addition of Rs. 80,994/- on account of commission payment is justified? --- Held No.

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