Kaushalya Agarwal vs ITO

Whether the addition of sale proceeds of equity shares as unexplained cash credit under section 69 of the Income Tax Act, 1961, denying exemption on Long Term Capital Gains (LTCG), is justified when the assessee provided documentary evidence of purchase, dematerialization, and sale through recognized stock exchanges, and the Assessing Officer relied on general investigation reports without specific evidence against the assessee, broker, or scrips? --- Held No.