The Tribunal held that where the assessee had declared undisclosed income under the Income Declaration Scheme, 2016, in respect of bogus share transactions, such disclosure represented unexplained income taxable under section 68 and not long-term capital gains. The Assessing Officer rightly granted credit for the income already disclosed under IDS and made an addition only to the extent of the balance amount representing the difference between the bogus sale proceeds and the income declared under the Scheme. (AY. 2014-15)