Dismissing the appeal of the revenue the Tribunal held that ; The assessee had discharged its onus by filing all possible details including confirmations and certificates of tax deduction at source and successfully established that the genuine expenditure had been expended for the business purposes. On the other hand, the Assessing Officer could not gather the positive evidence for the Department and had taken a decision based on presumptions and not on the facts on record. It was not the case of the Assessing Officer that the commission had been paid to bogus parties which had come indirectly to the assessee through cash. In the absence of any proof the Assessing Officer should not have given such finding. ( AY. 2009-10)