Tribunal held thatthe assessee has explained the source and  very clearly establishes its case of having transferred the properties in the name of persons to whom it claims to have sold the same and it cannot be the case of Revenue that the said transfers in the name of purchasers was made without taking consideration due for the said transfers.  Accordingly the order of CIT (A) deletion of addition is held to be justified.  ( AY.2010-11)