Conditions precedent : Where assessee earned long-term capital gain on sale of shares of a company and claimed same as exempt under section 10(38) and had furnished all relevant details and documents in support of said transaction which were not rebutted, addition made towards long-term capital gain by AO treating same as unexplained income was to be deleted – Ritu Udaipuria v. Income-tax Officer – [2024] 161 taxmann.com 554 (Ranchi-Trib.)