Assessing Officer held that the assessee  had obtained bogus entries of Long Term Capital Gain (LTCG) from purchase and sale of CCL International Ltd  shares. After thorough verification it was determined that assessee had introduced undisclosed funds in garb of said transaction.  Seven accommodation entry providers / brokers of bogus companies had in their respective statements admitted and confirmed that shares of CCL International Ltd   were bogus scrip of a penny stock company which were used for providing bogus accommodation entries to various beneficiaries.  The fact that 3000 shares of CCL International Ltd    were sold by assessee to  Genuine Dealtrade Pvt .Ltd  i.e. a paper company whose one of the Director was also Director of broker company from whom assessee have purchased shares clearly demolished its claim of having entered into genuine transaction of sale and purchase of said shares.  It was held that assessee had not carried out any genuine transaction of sale and purchase of shares and obtained bogus entry of Long Term Capital Gain.   It was held as unexplained money under Section 69A which it was routed back through banking channel in form of sale consideration, hence, the impugned amount was taxed under Section 115BBE. (AY. 2015-16)