Held that the Assessing Officer and the Tribunal were unjustified in disallowing part of the commission payment, given the assessee’s provision of detailed payment records and confirmation by commission agents via proper banking channels. Reasonableness to be considered from point of view of businessman.  The revenue cannot  bifurcate the commission payment between assistance in securing tenders and follow-up for payment recovery, as it amounted to rewriting the agency agreements, which were clear and genuine.  Appeal is allowed. (AY. 1986-87 to 1988-89)