The  assessee claimed short-term capital loss of certain amount on sale of shares. .On the basis of information from the investigation wing the price movement of shares was also found to be unrealistic .  On appeal the asssessee  could not rebut these adverse findings by AO  Tribunal held that on facts, short-term capital loss claimed by assessee was not genuine  and addition is held to be justified . ( AY. 2015 -16)