Held that the Assessee explained that the difference between the amount of loan as shown in the audit report and the amount shown in the confirmation occurred on account of resemblance in the names of two creditors, and filed confirmation of both the creditors along with their bank statements and balance sheets, the CIT(A) rightly deleted the impugned addition.The assessee is maintaining two accounts of RF (P) Ltd., one for the loan and another for purchases and sales made from/to the latter, and the assessee has credited the amounts received from RF (P) Ltd. on various dates to separate accounts which stand corroborated by the confirmation letters of the said company and the bank statements, the  addition of the whole amount is not sustainable.Difference between the amount of loan shown in audit report and confirmation/bank statement, reconciliation was filed. Addition was deleted.  (AY.2014-15)