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    <title>2018 (3) TMI 667 - ITAT DELHI</title>
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    <description>The Tribunal found that the Commissioner of Income Tax (Appeals) had restricted the commission rate to 2% without sufficient documentary evidence, emphasizing the need to consider objections raised by the assessee and seized documents. The Tribunal remanded the issue to the Commissioner for a fresh decision, allowing the Revenue&#039;s appeal for statistical purposes and dismissing the assessee&#039;s cross-objection as infructuous for assessment years 2008-09 and 2009-10.</description>
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      <description>The Tribunal found that the Commissioner of Income Tax (Appeals) had restricted the commission rate to 2% without sufficient documentary evidence, emphasizing the need to consider objections raised by the assessee and seized documents. The Tribunal remanded the issue to the Commissioner for a fresh decision, allowing the Revenue&#039;s appeal for statistical purposes and dismissing the assessee&#039;s cross-objection as infructuous for assessment years 2008-09 and 2009-10.</description>
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