Assessee made investment in an immovable property in India which was claimed to be sourced from a foreign company where her spouse was a director.  Assessing Officer held part of investment to be out of unexplained sources for reason that there was no explanation as to why this amount had been transferred by said foreign company on behalf of assessee, and also on account of proper confirmation of said transaction not being filed by assessee from foreign entity. CIT(A) confirmed the addition. On appeal the Tribunal held that  since confirmation was filed by management of said foreign entity and assessee had given proper explanation of source of investment substantiated with proper documentary evidences which had not been doubted by authorities, addition made by Assessing Officer  is deleted.  As regards registration and stamp duty charges for purchase of immovable property from her NRE bank account and had filed all supporting evidences to explain source of said investment, as coming out of advances given by her son to assessee from his foreign account. Addition is deleted.   (AY. 2021-22)