Tribunal held that the authoorities had failed to bring on record any evidence to prove that the transactions carried out by the assessee were not genuine or that the documents furnished in support thereof were not authentic. No specific enquiry or investigation was conducted in the case of the assessee or his broker either by the Investigation Wing or by the Assessing Officer during the course of assessment proceedings. The assessee had successfully discharged the onus cast upon him by the provisions of section 68 and such discharge of onus is purely a question of fact. The Assessing Officer was directed to accept the long-term capital gains. (AY. 2015-16)