Assessee received a gift of Rs. 50 lacs from his uncle and claimed same as exempt. The  Assessing Officer invoked provisions of section 56(2)(vii) on ground that assessee failed to furnish capacity of donor and genuineness of transactions and thus made addition to assessee’s total income. CIT(A) affirmed the addition. On appeal the Tribunal held that the  gift had been received as per instructions of assessee’s uncle through transfer by his son and daughter-in-law, residing at Singapore. The  donor-uncle had confirmed that gift was out of love and affection for welfare of brother’s son and family. Since son and daughter-in-law were not alien to donor-uncle but very close relatives, it could be construed that gift was given by son and daughter-in-law first to uncle and thereafter it was remitted to assessee and, thus, gift so received by assessee could be construed as a constructive gift from uncle.  Therefore, addition  is deleted. made under section 56(2)(vii) could not be considered to be income of assessee and same was liable to be deleted. (AY. 2014-15 )