Held that brokerage on sales which is credited in the profit and loss account cannot be assessed as  unexplained credit. Amount received back by the assessee against certain advances given by it to a party in the earlier year cannot be treated as unexplained cash credit. Advance received from customers can not be assessed as cash credits when the confirmation and bank statement is filed. Short-term advance given by the assessee to a party from its own bank account not being any kind of credit received by the assessee cannot be treated as unexplained cash credit. Payments made by the assessee for making purchases of goods which have been debited to the P&L a/c and are supported by purchases bills and bank statement cannot be reckoned as unexplained credit in the absence of specific information showing that the same were bogus purchases. Amount of sales which has been included in the revenue from operations in the P&L a/c and is supported by sales bills and ledger account and also bank statements cannot be treated as unexplained credit. (AY. 2014-15)