Held that the assessee had discharged onus to prove the genuineness of cash deposited in his bank account by submitting various documents and there was nothing contrary brought on record. Addition was not valid.(AY. 2012-13)
Atul H. Patel v. ITO (2022) 195 ITD 297 (Ahd.)(Trib.)
S. 68 : Cash credits-NRI-Gift from brother-Addition was deleted.