Tribunal held that since the Department had not brought out that there were other properties which had been settled in favour of the assessee, the contention of the assessee that he had received Rs.15 lakhs towards settlement of family property could not be ruled out totally. The source of deposit of Rs. 10 lakhs as the receipt of the amount from his brother was accepted. Therefore, the addition to the extent of Rs. 10 lakhs was deleted. ( AY.2009-10)