Assessee received a gift from his brother-in-law (spouse of his sister) through an NRE account. Assessing Officer held that the gift deed was not made in India but in the USA and the deed also did not bear the signature of the recipient, and, thus, he held that since no proper gift deed was made, the amount was liable to be assessed as ‘income from other sources.  Tribunal held that money had been received through a banking channel. Tribunal held that section 56 does not require a valid gift deed, but it is provided in the section itself that if an amount is received from a relative as defined therein, the same is not liable to be assessed under section 56. Since the source of the amount was from a relative was not in question, the amount was not liable to be included in the total income of the assessee. Since the necessary documentary evidence in support of the claim that the amount was received from a relative was furnished by the assessee, there was no occasion to insist on a gift deed for excluding the amount received from the brother-in-law. The addition made by the Assessing Officer was deleted. (AY. 2012-13)