Share dealings : Where all transactions of purchase and sales of shares were carried out through regular bank accounts of assessee, allotment and holding of shares was proved by demat account and sale of shares was made after remitting STT through BSE, sale proceeds of shares could not be added under section 68 – DCIT v. Pavankumar Bachhraj Chandan – [2024] 161 taxmann.com 674 (Mumbai – Trib.)