Assessee claimed exemption under section 10(38) on long-term capital gain on sale of shares. Assessing Officer rejected claim and taxed same under section 68. Commissioner (Appeals) allowed claim on ground that it was satisfied that purchase of liquid shares had been made through Account Payee Cheques and shares themselves were held in Demat Account for more than 12 months and then sold through recognized stock exchange after payment of security transaction tax  Tribunal held  that additions were made by Assessing Officer on basis of statement of entry operators recorded on various dates in some other proceedings not connected with assessee and no opportunity to cross-examine so-called entry providers was given to assessee. On appeal to High Court held that  both grounds viz., claim for benefit of section 10(38) and denial of an opportunity to cross-examine entry providers, turned on facts.Order of Tribunal is affirmed. SLP of Revenue is dismissed. (AY. 2014-15)