The Assessing Officer took the view that trade credits and creditor expenses were not genuine and that those creditors were merely book entries and had already been paid off in cash, and treated the sum as income of the assessee under section 69A of the Income-tax Act, 1961. The Commissioner (Appeals) restricted the additions to the profit element of 25 per cent. and the Tribunal affirmed this. On appeal by the Department the High Court held that the Commissioner (Appeals) and the Tribunal had correctly limited the additions made by the Assessing Officer to 25 per cent. SLP of Revenue is dismissed.