Assessee was engaged in business of manufacturing and sale of P.P. woven sacks meant for packing of fertilizer and cement etc.  Assessee had obtained an export order for supply of Iron Ore Fines (IOF) and paid commission expenses to seven persons for procurement of quality IOF.  Assessing Officer partly allowed commission expenses. On appeal, Commissioner (Appeals) as well as Tribunal dismissed appeal  On appeal the Court held that all persons to whom commission was paid were either Directors of Company or their relatives  and none of them was shown to have any expertise in procuring IOF from Indian markets for enabling assessee to meet purchase order placed on it for IOF. Order of Tribunal is affirmed.  (AY. 2010-11)