Dismissing the appeal of the Revenue the Tribunal held that the assessee had filed primary and relevant documents to show the purchase and holding of shares for the statutory period, the dematerialisation and sale of shares through the Bombay Stock Exchange in the electronic platform through a recognised broker, and the passage of consideration therefor through banking channels with remittance of securities transaction tax. The assessee had fulfilled the conditions for exemption of long-term capital gains under section 10(38) and discharged her burden thereof. It was not the case of the Assessing Officer that there was any infirmity or deficiency in the documents filed by the assessee. There was no evidence to show the involvement of the assessee or her broker in the conversion of her unaccounted money to bogus long-term capital gains, or anything to suggest that the assessee or her broker had any connection with unscrupulous entry providers.  That an enquiry conducted by the Securities and Exchange Board of India into Greencrest Financial Services Ltd  its directors and some allottees, did not lead to imposition of any penalty against any of them nor bring about any allegation or penalty on the assessee or her broker. Order of CIT(A) is affirmed.  (AY.2015-16)