Tribunal held that the Revenue has not bought on record any materials linking the assessee in any dubious transactions relating to entry, price rigging or exist providers. Even in the SEBI report, there is no mention or reference to the involvement of the assessee. The denial of exemption is not justified.   (AY. 2013-14) (ITA No. 2944/ Mum/ 2023 dt. 20-3-2024)