Sources of cash deposited by the assessee in her bank account during demonitisation period were explained as from marriage gifts, past savings and cash retained at home to meet medical emergencies for specially-abled and ailing family members. Finding that it was not uncommon in Indian social customs for a bride to receive gifts in cash from relatives and well-wishers on the occasion of marriage and to retain such cash for future household or medical contingencies and finding that the assessee’s marriage was held few months prior to demonitisation period, the ITAT deleted the addition.