Section 10(38)read with section 263 of the Income Tax Act, 1961– Revision under section 263 was invoked by Principal Commissioner on ground that an information was received from DIT(Investigation) that long term Capital gain earned by assessee on sales of shares was bogus and accordingly, disallowed claim of assessee for Exemption under section 10(38) in respect of such LTCG, since assessee had filed all relevant documents in relation to LTCG which reflected occurrence of transaction of sale of shares in normal course on platform of stock exchange, impugned revision under section 263 was unjustified – Smt Shardaben B Patel vs. Principal Commissioner of income tax [2020] 180 ITD 328 (Ahmedabad–trib)