AO made an addition to the income of the assessee in respect of unconfirmed trade creditors and expenses. On appeal, CIT(A) noticed that AO in his order did not refer to or elucidate whether assessee had produced invoices, bills, manner and mode of payment to trade creditors. CIT(A) deleted the addition as details and nature of expenses were not elucidated. Tribunal confirmed the order of the CIT(A). The High Court did not interfere with the findings recorded by the lower authorities being finding of facts and dismissed the revenue appeal. (AY. 2010-11)