Delhi Tribunal recently in Puja Kashyap Modi Vs. ITO, Ward-3,

Rohtak has deleted addition on account of cash deposited to the tune of Rs. 8,50,000/- which was made in a Savings Bank A/C out of ” Stridhan” received by the married lady at the time of marriage.

The case is relevant in view of the demonetization cases going on very vigorously in income tax department. In various cases of cash deposits of married women account, the amount is deposited is claimed as deposit out of stridhan.