In the result, the appeal filed by the revenue is dismissed and the
Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011
section 10A is allowable with reference to such enhanced income. 24. Therefore, we set aside the orders of lower authorities and direct the Assessing Officer to delete the addition of Rs.5,00,000/- for commission paid to Shri Raj Kishore Sahoo. Thus, this ground of the appeal of the assessee is allowed. 25. In Ground No.5 of the appeal