AO found that the five credit cards were used by the assessee. Assessee stated that it was used by friends. In response to summons u/s. 131 friends refused having used assessee’s credit card. AO made addition as unexplained expenditure. Tribunal affirmed the order of the AO. On appeal the Court held that since the assessee failed to prove nature of expenses incurred through credit cards despite adequate opportunity given by Tribunal, impugned addition made by authorities below was to be confirmed. (AY. 2009-10)