Held that, when assessee had furnished all relevant details regarding loan and advances given and explained that said advance was returned back in next year and also furnished copy of ledger account, further, assessee had also submitted all evidence and explained services in relation to sales provided by such two persons to whom it paid commission along with copy of sales register, profit and loss account and confirmation of parties before AO. It was again furnished in revision proceedings and that nothing was found wrong against those documents. Revision was held to be not justified. (AY. 2014-15)