Assessee sold shares and claimed exemption under section 10(38) of the Act. Assessing Officer doubted the transaction on a report by Investigating Wing and made   additions under sections 68 and 69 of the Act. Assessee furnished complete, unchallenged evidence such as contract notes, demat details, and bonus share records-Further, transactions were routed through BSE with STT paid, and no misconduct was attributed to broker.  SEBI’s detailed inquiry found no statutory violations.   Considering all those details, Tribunal deleted addition under section 68 and allowed exemption under section 10(38).  High Court affirmed the order of the Tribunal.Revenue has filed SLP before the Supreme Court was delayed by 282 days. Supreme Court  dismissed the SLP on the ground taht delay of 282 days in filing SLP which had not been satisfactorily explained by revenue. (AY. 2014-15)