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4. The brief fact of the case is that return of income declaring income of Rs. 17,19,830/- was filed on 19th Sep, 2012. Subsequently, the case was selected under scrutiny u/s. 143(2) of the act on 6th August, 2013. The assessee firm is engaged in the business of manufacturing of bulk drugs. During the course of assessment proceedings, the assessing officer noticed that assessee has debited commission expenses amounting to Rs. 20,73,417/- for the year under consideration. The assessing officer observed that during the year under consideration the gross turnover of the assessee has been reduced to Rs. 629.82 lacs compared to gross turnover of 863.12 lacs to preceding year. He has further observed that commission expenses has been increased from Rs. 16.64 lacs to Rs. 20.73 lacs in spite of decrease in the turnover of the asssessee. Therefore, the assessing officer has asked the assesse to justify the increase in payment of commission as the gross turnover has been reduced during the year under consideration. The assessee explained the nature of commission paid and furnished supporting information. On perusal of the details filed, the assessing officer noticed that commission has been paid to the following two persons:-