Assessee and his wife were partners in a dairy Farm and engaged in business of sale of farm fresh milk of cows.  During search, Assessing Officer found that assessee had made cash payments aggregating to Rs. 30 lakhs in three equal instalments to Deepak.  Assessing Officer held  that source of cash remained unexplained made an addition under section 69C. CIT(A) confirmed the addition.  On appeal the Tribunal held that  assessee had submitted that above transactions of Rs. 10 lakhs each had been entered into through Deepak  for purchase of cows and that Deepak. Since assessee had discharged his onus of explaining nature and source of transactions during course of search proceedings, impugned addition made by Assessing Officer and sustained by Commissioner (Appeals) on basis of suspicion is   deleted. (AY. 2020-21)