Tribunal held that as regards cash deposits the he assessee has made general submissions and could not substantiate the claim placing necessary supporting. Due to lack of necessary evidence, no merit is found in assessee’s claim. As regards advance from customers is from a customer namely M/s. Trishakti Power P. Ltd. received by the assessee, as part of regular business transaction for the purpose of completing a contract. The addition is deleted.  (AY. 2012-13, 2013-14, 2014-15)