During year, assessee had claimed to make purchases of certain amount from several parties.   AO made additions on account of said amount paid by assessee to said parties for purchases on ground that two of such parties did not respond to notices or otherwise appear and confirm purpose for which such payments were made and, thus, same were fictitious entities . On appeal the Tribunal held that payments were made to these two entities by cheques and same was in respect of certain purchases. Accordingly deleted the addition . On appeal by the revenue , High court affirmed the view of the Tribunal . (AY. 2008-09)