Tribunal held that the loan taken from B was received through proper NEFT banking channels ; B was an Income-tax assessee and a relative of the director of the assessee-company ; the cash and bank statements of B along with her Income-tax return, computation of income and balance-sheet showed the genuineness of the transaction ; the assessee was not required to prove the source of the source, the onus being on the Revenue to prove the non-genuineness of the transaction, which they failed to do. The addition was to be deleted. .( AY.2014-15)