Section 10(38) of the Income Tax Act, 1961 – Exemption – Where High Court upheld Tribunal's order holding that assessee's claim for Exemption under section 10(38) could not be allowed because share transactions were bogus as company C whose shares were allegedly purchased was a penny stock, SLP filed against said order was to be dismissed – Sunan Poddar vs. Income tax Officer [2020] 268 Taxman 320 (SC)