Held  that the assessee maintained the complete set of books of account including cash book, ledger, stock register, purchase and sales vouchers. The books of account of the assessee were audited by a chartered accountant. Sales had been made from Himachal Pradesh and complete details of sales with names and addresses, value added tax details with amount and other details of bills were uploaded on the website of that State Government Department and were accompanied by the trade invoice and were verified at the toll barrier. Keeping in view all this, the sale of goods and their movement from Himachal Pradesh to village Asgarpur, Yamuna Nagar could not be denied. Further, the assessee’s books of account had been accepted by the Assessing Officer. Addition is deleted.    (AY.2015-16)