Shanti Prime Publication Pvt. Ltd.
Section 10(38) of the Income Tax Act, 1961 — Exemption — Assessee was entitled to Exemption under section 10(38) as the transactions were carried out through a dematerialsed account and banking channels and securities transaction tax had been paid by the assessee and specific material against the assessee should have been brought on record to be assessed under liability — Swati Luthra vs. Income tax Officer [2019] 76 ITR (trib) 432(Delhi)