AO  denied the exemption of long term capital gains and assessed as cash credits. On appeal the CIT(A) affirmed the order of the AO.   On appeal the Tribunal held that   on the basis of information received from the DDI (Inv) and this is the only transaction carried by the assessee, the  fact that the assessee has meticulously completed the paperwork and routed the money through banking channel is irrelevant. Order of the AO is affirmed. (AY. 2015-16)