Assessing Officer held gifts to be non-genuine being of view that donor had no capacity to make gift as he had meager income and assessed as unexplained. CIT(A) deleted the addition. On appeal the Tribunal held that his major income was from abroad in capacity of NRI, hence genuineness of transaction should not be doubted. Assessee had also furnished various documentary evidences viz. copy of gift deed, copy of confirmation of donor, copy of income proof, copy of balance sheet and capital account, source of gift etc., to establish identity and creditworthiness of donor and to establish genuineness of transaction. Order of CIT(A) is affirmed. (AY. 2014-15)