Where the assessee was carrying on business through a commission agent and the explanation offered by the agent about receipt of money from farmers and forwarding the same to the assessee after deducting commission was brushed aside by the Department, the same is not acceptable. Since the the Department has already accepted more than a 100 such transactions executed by the agent as genuine, no doubt can be cast upon this transaction.  The addition was deleted. (AY. 2010-2011)