D.K. Agarwal, Judicial Member. - These two appeals by the revenue are directed against the separate orders dated 25-3-2009 and 29-9-2009 passed by the ld. CIT(A) for the assessment years 2005-06 and 2006-07 respectively. Since the facts are identical and common issue is involved, both these appeals are disposed of by this common order for the sake of convenience.

ITA No. 3659/Mum/2009 (Assessment Year 2005-06):

2. Briefly stated facts of the case are that the assessee, an individual, is running a business as a liaison officer for The London Institute of Technology & Research, UK ("LITR, London"). The return was filed declaring an income of Rs. 3,50,270. During the course of assessment proceedings, the Assessing Officer noted that the assessee during the relevant assessment year has made commission payment of Rs. 56,30,173 to the following parties: