thereafter, connected the Ledger Hardware
Wallet to the laptop and made certain cryptocurrency transactions
through the said software. After completing the aforesaid transfers, the
victim ... address 0x0380d5c5c23551a109f5d3aaf76ced9e65d96a24 (hereinafter
‗0x038...6a24') which is associated with India-based cryptocurrency
exchange and trading platform WazirX.
e. On 15.08.2022 as well, Ledger Hardware
thereafter, connected the Ledger Hardware
Wallet to the laptop and made certain cryptocurrency transactions
through the said software. After completing the aforesaid transfers, the
victim ... address 0x0380d5c5c23551a109f5d3aaf76ced9e65d96a24 (hereinafter
‗0x038...6a24') which is associated with India-based cryptocurrency
exchange and trading platform WazirX.
e. On 15.08.2022 as well, Ledger Hardware
thereafter, connected the Ledger Hardware
Wallet to the laptop and made certain cryptocurrency transactions
through the said software. After completing the aforesaid transfers, the
victim ... address 0x0380d5c5c23551a109f5d3aaf76ced9e65d96a24 (hereinafter
‗0x038...6a24') which is associated with India-based cryptocurrency
exchange and trading platform WazirX.
e. On 15.08.2022 as well, Ledger Hardware
alleging the same to be amount invested in
Cryptocurrency merely on the basis of information received from M/s Coinsecure
that the assessee had done ... noted that the assessee, during the year under consideration
purchased CRYPTOCURRENCY of Rs. 1,49,81,040/-.
3.1 During the assessment proceedings, the assessee
sought information
related to a digitally traded currency like Virtual currency / Cryptocurrency that
circulating in the country and outside.
• Regarding Cryptocurrency, a Circular was issued ... Bank of India,
dated 06th April 2018, prohibited banks from dealing in Cryptocurrencies or
offering any services to Customers on them. But Applications like WazirX
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