Held that A sale of shares through Bombay Stock Exchange and paid securities transaction tax and produced complete evidence of purchase and sale of shares including the contract note and dermat details, and the AO having made no adverse comments against such evidence, it cannot be said that the share transactions were not genuine merely because there was some allegation and investigation was made by SEBI against the company and therefore, there was no justification in treating the LTCG as unexplained cash  credit.  Followed PCIT  v. Indravaden Jain (HUF) [IT Appeal No. 454 of 2018, dt. 12th July, 2023 (Bom)(HC)], CIT v Himani M. Vakil (2014) 41 taxmann.com 425 (Guj) PCIT v. Parashen Kasturchand Kochar (2021) 130 taxmann.com 177 (SC). (AY. 2015-16)