Assessee claimed exemption under section 10(38) for long-term capital gains on sale of shares of Greencrest Financial services Ltd ,originally purchased in the name of Marigold Glass Industries Ltd.     Assessing Officer held that the  assessee in fraudulent transactions with an entry provider who was associated with certain company.  Investigation revealed fraudulent practices and misuse of stock exchange systems. Despite opportunities, assessee failed to prove genuineness of transactions. Commissioner (Appeals) upheld Assessing Officer’s order by invoking doctrine of human probability. On appeal the Tribunal  up held the order of lower Authorities. (AY. 2015-16)