Dismissing the appeal of the revenue the Court held that the Tribunal after considering the entire conspectus of the case and the evidence brought on record, held that the assessee had successfully discharged the initial onus cast upon it under the provisions of section 68 of the Income-tax Act, 1961 . It had recorded that the shares of the two companies were purchased online, the payments had been made through banking channels, and the shares were dematerialised and the sales had been routed from the dematerliased account and the consideration had been received through banking channels.( AY. 2014-15, 2015-16)