Allowing the appeal of the assessee the Tribunal held that the assessee had furnished all documentary evidences such as copy of confirmation of accounts by lender/investor, copy of PAN Card, bank statement, ITR acknowledgement and copy of financial statements of all investor/lender entities,all  six entities had filed their return of income after paying taxes.  They had also duly confirmed transactions carried out with assessee.  All funds were transferred to assessee through proper banking channels and there was no immediate cash deposits in their  accounts. Addition is held to be not justified. (AY. 2012-13)