Held that no additions could be made merely on the basis of presumption, conjectures and surmises. The assessee had all along denied having received any cash component from the C group. In such a situation, the onus was on the Department to prove with corroborative material the fact of exchange of cash between the assessee and the C group.The opportunity to cross-examine the person making adverse statements against the assessee had never been provided to the assessee. Since the statement formed the very basis of making additions in the hands of the assessee, not providing such an opportunity of cross-examination would make the additions unsustainable in the eyes of law.(AY. 2015-16)