2. The only issue to be decided in this appeal of assessee is as to whether the long term capital gains of Rs.24,87,605 arising out of sale of quoted equity shares can be assessed as unexplained cash ...

In the case of Vivek Agarwal vs ITO, the Jaipur bench of the Income Tax Appellate Tribunal (ITAT) ruled in favor of the assessee, challenging the addition of ₹4.78 crore made by the Assessing Officer ...