PAN/Voter Identity Card is a KYC norm, which does not apply to the sale of goods under the Sale of Goods Act. Hence where dealer of automobiles could not produce these evidences in respect of advance from customers which is converted to sale in two to three months, no addition can be made in respect of advances received from customers-DUTTA AUTOMOBILES (P) Ltd(kol Trib)Oct 5, 2015 (2015) 45 CCH 0100 KolTrib