How to explain the situation

So Person A gives X amount of money to Person B which is not related to business

Later Person B gives X amount of money to Person A for some work he did for the business

How will Person B prove to A.O that money exchanged is for work and not the returning of the money.

Replies (2)
with the help of bills raised by A for the works done by B

All the transaction are done online A gave X amount to B which is not related to business

B gave X amount to A through online which is because A did some work for B which was used by B as an expense in ITR

How to explain to A.O

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