Dismissing the appeal of the assessee the Court held that since assessee gave specific explanation of a split up of money in question and Tribunal meticulously examined and elaborately discussed documentary record in support of said explanation of money ingress in bank account of assessee, addition made under section 69A was rightly deleted. Court also held that provision under section 69A did not apply in case of assessee as his only source of income in India was from interest on bank account and interest on income tax refund and he was not obliged to maintain any books of account in India. (AY. 2017-18)