Dismissing the appeal of the revenue the Court held that ;Commission paid to related directors of the assessee company  is held to be allowable as business expenditure as theassessee had been paying commission to Agents regularly year after year; that it was not doubted by revenue and same was accepted; further, that receipts of same were duly shown by commission agents in their balance sheet and profit and loss accounts and that they had paid tax thereon, which was also accepted by revenue.(AY. 1994-95, 1996-97, 1997 -98)