The appeal has been filed against the addition of Rs. 11,12,211/- made by the learned AO and confirmed by the learned CIT(Appeals) treating the said amount as not commission but as "salary" income without allowing deduction u/s.37 of the IT. Act, 1961, the expenses incurred to earn the said commission. But in fact, the entire receipt is commission and not salary as it would be clear going though the fact of the case. The claim of the assessee is that the income earned by way of commission for expansion of business of the Principal i.e. M/s. Seashore Agricultural Promoters Co-operation should be taken after allowing the deduction of expenses to earn that incomes