Held that  the corresponding sales made out of disputed purchases had not been doubted by the Revenue. The assessee had furnished sufficient evidence to prove the genuineness of the sales made by it. It was not the case of the Revenue that the corresponding sales out of disputed purchases shown by the assessee had to be treated as unexplained cash credits since no purchases were made by the assessee. Since the sales made out of disputed purchases had been accepted as such by the Revenue, it would be just and fair to bring to tax only the profit element embedded in the value of such disputed purchases. (AY.2013-14, 2014-15)