Held that the sale of shares after holding them for 19 years and claiming LTCG exemption, since shares were sold through a recognised broker of the stock exchange and assessee furnished complete details such as date of acquisition of share, details of dematerialisation of share and details of share sold, transaction could not be doubted and LTCG could not be treated as cash credit under section 68. Entitled to exemption.  (AY. 2015-16)