Assessee claimed expenditure towards sales commission paid to bring foreign tourists to shop of assessee. The AO noted that commission paid for period of 15 months and out of which only 12 months related to year under consideration and remaining 3 months were related to preceding assessment year.  Held that, AO had not considered letter submitted by Assessee wherein confirmed that amount paid for financial year 2008-09. Hence matter remanded to file of AO for deciding issue afresh. (AY.  2009-2010)