Assessee sold certain shares of company LDPL and generated exempted long term capital gains. AO treated the  long term capital gain as not genuine and made addition as cash credits . Tribunal held that  since AO failed to produce any material evidence to dislodge or controvert genuineness of conclusive documentary evidences produced by assessee in support of his claim that he was a genuine investor from past many years, addition was deleted . (AY.2015 -16 )