Section 69A applies to unexplained money, but the assessee...

Section 69A applies to unexplained money, but the assessee provided valid documentation proving the remittance was earned outside India as part of employment in UAE and transferred from NRE to NRO account, negating addition under 69A. DRP's alternative view treating amount as gift u/s 56(2)(x) based on facilitation by company employee is unfounded as evidence clearly shows it was performance bonus, not gratuitous gift. Section 56(2)(x) requires gift/transfer without consideration, inapplicable here as remittance was salary earned for services rendered. Being non-residents, global income is taxable in India only if received/accrued in India u/s 5(2), which is not the case for this foreign-earned income remitted through proper channels. Therefore, additions under 69A and 56(2)(x) are unsustainable and deleted, allowing the assessee's appeal.