Assessee along with his mother and brother acquired a residential flat. Assessee made investment of certain amount in said property sourced as loan from his mother.  Assessing Officer held that creditworthiness of mother as doubtful, held that investment made by assessee was unexplained and taxed same under section 69. CIT(A) up held the addition. On appeal the Tribunal held that  the assessee had had established the creditworthiness of mother  hence addition is  deleted. As regards interest paid to mother the matter is remanded back to the AO for verification.  (AY. 2012-13)