The Tribunal held that the assessee brought on record certain evidence to prove that the amount was received from one of its directors, who was an Income-tax assessee. The Assessing Officer should have verified the same from the return of the director regarding the source., The Assessing Officer ought to have investigated from both the parties for verifying the veracity of the transaction. The assessee had discharged its primary burden by furnishing the source. The addition confirmed by the   CIT (A)  was deleted. (AY.2010-11)