Tribunal held that  assessee had also produced its cash book and bank statement and ledger account of purchases of milk made from Gujarat co-operative milk marketing Ltd. (GCMM) to show that said cash deposits in SBNs were out of collection from sale of milk during demonetization and same was used to make payments for further purchase of milk from GCMM by way of demand drafts as reflected in bank statement of assessee. Assessee had provided explanation about source and nature of said cash deposited in bank account as cash received from sale of milk in normal course of business. Further, Notification No. S.O. 3408(E), provided that old currency notes would continue to be legal tender for purchase of milk at GCMM.  Addition is deleted.(AY. 2017-18)