Allowing the appeal the Tribunal held that the Assessing Officer had not found fault with any of the documentary evidence furnished by the assessee to prove the purchase and sale of shares. The purchase of shares made in an earlier year has been accepted by the Department. The sale of shares has taken place in the online platform of the stock exchange and the sale consideration had been received through the stock broker in banking channels. The mere fact that notices issued to two of the exit providers were returned could not be a ground to suspect the genuineness of sales, without bringing any other substantial evidence on record. Hence, in the facts of the case, the sale consideration could not be considered unexplained cash credit in terms of section 68 of the Act and the long-term capital gains declared by the assessee could not be doubted.(AY.2014-15)