Addition of cash deposited out of marriage gift u/s 69A partly deleted

Porkodi Vs ITO (ITAT Chennai) ITAT Chennai held that addition for cash deposits out of marriage gift under section 69A partly deleted as in Indian Customs during marriages guests and relatives will give gift depending upon their social status and economic condition. Facts- During the course of assessment proceedings, the AO noticed that the assessee has deposited a sum of Rs.18 lakhs to bank account during demonetization period. The assessee was called upon to explain the source for cash deposits, for which, the assessee explained that a sum of Rs.7.5 lakhs cash deposits is made out of her own...