Commission, brokerage, handling charges, publicity charges, hospitality and canvassing charges, customer awareness expenses and further other similar expenses heads are cost or chartered accountant's brainchild to create additional overheads, unverifiable expenses head, arbitrary discretionary beneficiary creation manipulative mind price and thereby artificially escalate the cost at different stages. These imaginary costs are supported with vouchers and identifiable individual and a cross entry, or transaction. A part of such shown to be expenses are returned to the benevolent original source with real track or evidence.
Similarly Accommodation Bills are another such fraudulent voucher supported accountant's brainchild which are used to inflate the balance sheet and increase the transactions artificially. Surprisingly enough when these ghost transactions were challenged by the revenue officials, the courts always favoured the makers.
Benifit of doubt is the pleasure treasure of all law breakers.
State and enforcement people are always declared autocratic idiots.