Held that the Assessing Officer in his remand report stated that the assessee had filed party-wise details of the amount outstanding shown in the balance-sheet, the ledger account showing the name, address, telephone number, permanent account number, with contra accounts from the parties concerned to verify the genuineness of the transactions with the creditors. The assessee had filed confirmation account along with the list of creditors with copy of account as per books. The Assessing Officer further stated that the assessee had filed necessary details and documents to establish the identity, creditworthiness and genuineness of the creditor. There was no infirmity in the order passed by the Commissioner (Appeals) in deleting the addition under section 41(1) of the Act. (AY.2014-15)