Held that  the assessee has  furnished  Income-Tax Return, confirmation, Balance-Sheet, extracts of  bank statement of  loan creditor.  Bank statement of  creditor company clearly stating creditor company enjoying overdraft limit and sum remitted in favour of  assessee.  Identity, creditworthiness and genuineness of  transaction proved. Order of CIT(A) deleting the addition is affirmed.(AY.2014-15)