Assessee was a salaried employee.  During relevant year, assessee received certain payment from his employer. Assessee contended that a part of amount so received constituted commission which was liable to be taxed as business income. AO rejected the claim  , which was affirmed by the CIT (A) .On appeal the Appellate Tribunal held that assessee had been issued Form No. 16 for salary received and Form No. 16A for commission paid and, moreover, applicable rate of TDS had been deducted . Assessee had submitted copy of profit and loss account in which he had shown amount received as commission but same had not been considered by lower authorities. Accordingly in order to arrive at correct profit from activities carried out by assessee, expenses needed to be verified on part of AO, issue was to be sent back to him for verification of expenses debited into profit and loss account for earning commission income . ( AY.2010 -11)