Assessee sold shares of a company and claimed sale proceeds as exempt under section 10(38).  Assessing Officer on basis of information received from investigation wing, treated same as unexplained income under section 68 holding that transaction was sham to route unaccounted money to give it colour of genuine transaction. Tribunal held that assessee had held shares for two and half years and same were sold through recognized stock exchange after paying securities transaction tax and that assessee had submitted numerous details of company whose shares were sold by her.  Tribunal allowed the exemption. High Court held that no question of law much less any substantial question of law arose from impugned order passed by Tribunal.  SLP filed by revenue  was delay of 292 days. Revenue could not explain satisfactority delay. SLP was dismissed. (AY. 2014-15)