Held that the assessee having established with evidence the factum of having made purchases from HJM (P) Ltd. by producing copies of bills of purchases and the mode of purchases, copy of VAT returns and also submitted the quantitative tally of the purchases made by it during the entire year, and the AO having not pointed out any infirmity in the same, there is no basis with the Department for treating the purchases made by the assessee from HJM (P) Ltd. as bogus. Addition is deleted.(AY. 2017-18)