Assessing Officer made addition to income of assessee on account of cash deposit in her bank account, source of which remained unexplained. CIT(A) confirmed the addition. On appeal the Tribunal held that the  assessee, a non-resident, explained that said cash deposit was sourced from withdrawals made from a company in South Africa where her spouse was a director. She had filed all documentary evidences, proving same, right from bank statement of said company showing withdrawal of necessary amount in currency of country of residence, document evidencing conversion of currency into dollars, declaration of said dollars to Custom Authority in India when assessee carried amount immediately after withdrawal from South Africa to India, and deposited same immediately thereafter in Indian bank NRE account of assessee, jointly held with her husband. Assessee had also filed confirmation of said facts from auditors of said company. As the  assessee had sufficiently discharged her onus of proving genuineness of transaction, addition is deleted.(AY. 2021-22)