Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]
61,610/-) is allowed as exempted income under section 10(26) of the Act. Therefore, addition made by the AO, to the tune of Rs. 14.44,929/- is deleted and the balance addition of Rs. 29,08,124/- is confirmed. Apart from the above, as noted above, the Appellant has grossly failed to establish the source of credits