Dismissing the appeal of the revenue the Court  held that the Tribunal took into consideration the details of the donor, more particularly, the PAN number, capital gain statement, bank statements and the other relevant documents. Upon perusal of the same, the Tribunal concurred with the findings recorded by the CIT (A) as regards the genuineness of the transaction. The tribunal, thereafter, looked into the S.  56 of the Act.  Court also held that plain reading of S. 56(2)(vi), more particularly, the explanation (e)  of the provision would indicate that the assessee,would fall within the definition of the term “relative” as explained under S. 56 of the Act.(AY. 2008-09)