The assessee claimed that the advances were received from customers for booking vehicles and were genuine trade transactions. The Assessee provided ledger accounts and sale bills to support its claim. That the assessee argued that the advances were adjusted against sales in subsequent years and that the Revenue’s approach was inconsistent with previous and subsequent assessments.  The Revenue argued that the assessee failed to provide sufficient evidence to prove the genuineness of the advances. It noted discrepancies in the addresses provided and alleged that the assessee did not produce necessary documents like receipt books and cash books.  The Hon’ble Tribunal deleted the addition finding that the assessee had provided sufficient evidence to prove the genuineness of the advances. The Hon’ble Tribunal also noted that similar advances were accepted in previous and subsequent years and that the Revenue’s approach was inconsistent.  (AY.  2010-11)