Assessee-company had claimed exemption of LTCG under section 10(38) arising out of sale of shares of Sun Rise Asian Ltd. Assessing Officer received information from Investigation Wing that certain companies were being used for providing bogus accommodation entry of LTCG and Sun Rise Asian Ltd was one of such entities. Accordingly, the Assessing Officer made addition under section 68 on ground that assessee was a beneficiary of penny stock scrip. Tribunal deleted additions holding that assessee had furnished complete evidence including contract note of shares, demat details, detail of bonus shares. Tribunal further noted that no adverse evidence was brought against such evidence and there was no allegation by the Assessing Officer that the broker through whom the assessee made the transaction was involved in price manipulation or in providing entry of penny stock. High Court held that no question of law, much less any substantial question of law, arose from the order passed by the Tribunal. Order of the High Court affirmed. SLP of revenue dismissed. (AY. 2015-16)