Held that  the increased commission was paid due to the difficult market situation in the export industry because of which extra efforts were put in by the commission agents, for which a higher commission was charged. Therefore, when the facts clearly showed that the expenditure was incurred wholly and exclusively for the purpose of business and there was no contrary material available on the record, merely because a higher commission was paid as compared to the preceding year that would not justify disallowance. Disallowance is deleted. (AY.2013-14)