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ITAT confirmed sec. 69A additions made in respect of bogus share transactions

June 19, 2019[2019] 106 taxmann.com 65 (Delhi - Trib.)/[2019] 177 ITD 127 (Delhi - Trib.)
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IT: Where AO made addition to assessee's income under sec. 69A in respect of capital gain arising from sale of shares of 'K' Ltd. on basis of information received from Investigation Wing that said company was engaged in providing bogus entries of capital gain or sale of shares, since assessee had failed to discharge her burden of proof that long-term capital gain arising from sale of shares was genuine, impugned additions was to be confirmed

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