During survey conducted at business premises of assessee’s group companies, it was noted from report of Investigation Wing that assessee was in list of beneficiaries who had allegedly taken accomodation entries from Kolkata based companies. Assessee filed revised return wherein exemption claimed under section 10(38) was withdrawn and entire income was offered for tax as income from other sources.During scrutiny, assessee claimed that revised return was filed under duress during survey and claim made under section 10(38) in original return was valid. Assessing Officer denied said claim and treated same as bogus on ground that receipts constituted accomodation entries taken by assessee. Tribunal held  that all details of purchase and sales were placed before Assessing Officer along with contract notes for purchase and sale, demat account and bank statement. Tribunal allowed claim of assessee by holding that no incriminating materials were found during survey and statements relied upon were recorded much before date of survey conducted at premises of assessee. High Court affirmed the order of the Tribunal.  Delay on filing the SLP is dismissed. Order of High Court is affirmed.  (AY. 2014-15,  2015-16)