Assessee was an authorized dealer of ‘M&M’ engaged in business of selling of vehicles/automobiles/parts manufactured by ‘M&M’. It made cash payment on account of adjustments of customer’s accounts who come for purchase of new vehicles/automobiles in assessee’s showroom. AO made an addition of said cash payment.  Tribunal held that advance or security deposit so taken by assessee was returned back in cash to customer and, therefore, Assessing Officer had erred in treating advance/security deposit which was returned back to customer as expenditure. Matter remanded for verification.  (AY. 2015-16)