Assessee was engaged in business of supply of patented medicines to medical department of various Government departments.  Assessee appointed various consignment agents and commission paid to these agents was claimed as expenditure. Assessing Officer reopened assessment on ground that no agent was required to obtain contracts or to make supplies to Government departments and expenses incurred by assessee were to be disallowed as same were not genuine.  Commissioner (Appeals) deleted disallowance on ground that commission was paid to agents to render service associated with supply and not for procuring supply-order from Government departments. Tribunal held that  the  assessee submitted complete details of agents to whom commission was paid along with supporting vouchers. Since assessee appointed commission agents for various services associated with supply of medicines and assessee submitted details of various tasks done by them, disallowance of commission expenses was rightly deleted by Commissioner (Appeals). (AY 2009-10,  2010-11)