Dismissing the appeal of the Revenue the Tribunal held that the  Assessee has  substantiated the purchases of Rice by placing on record invoices of the suppliers, bank statements of the assessee showing the payments made, confirmations of brokers, delivery of the goods at the CCL a Government body, and loading of the goods into railway wagons for which bills were issued by the railways that were cleared by the assessee, the AQ was not justified in treating the impugned purchases as bogus without disbelieving  the authenticity of the  documents, since the sales of aforesaid goods shown by the assessee is evidenced by Form ‘H’ substantiating exports and domestic sales to recognized export houses and the gate register of CCI’s container depot the authenticity of sales of goods in question is proved  therefore, the same could not be treated as unexplained cash credits.  Order of CIT(A) was affirmed. (AY. 2014-15)