Dismissing the appeal of the Revenue the Tribunal held that the ledger confirmation of supplier, showing payment made, revenue had not disputed sales made by assessee. The assessee had regular transactions with supplier in respect of its business of trading in iron and steel. Identity of  supplier had not been doubted by revenue and only genuineness and creditworthiness of  purchases are disputed by Revenue. Assessee had furnished sufficient documents to prove its financial credit worthiness. Order of CIT(A) is affirmed.(AY.2016-17)