The assessee has sold shares during the year under consideration and earned long term capital gain. The sale of shares has taken place in the online platform of the Stock exchange and the sale consideration has been received through the stock broker in banking channels. The AO has not established that the assessee was involved in price rigging and further the AO did not find fault with any of the documents furnished by the assessee. The sale consideration cannot be considered to be unexplained cash credit in terms of sec. 68 of the Act. (ITA No. 1922/M/2023, Dt. 21/03/2024)     (AY 2014-15)