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    <title>2018 (4) TMI 1120 - ITAT DELHI</title>
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    <description>The court upheld the Assessing Officer&#039;s determination of the commission rate and VAT addition in a case involving taxation of accommodation entry providers. The Commissioner of Income Tax (Appeals) confirmed the additions, providing relief for a declared income amount. Unexplained investments in various companies and properties were also upheld due to insufficient explanations and evidence provided by the assessee. The appeals were dismissed, emphasizing the lack of evidence to challenge the findings and the thorough investigation conducted by the Assessing Officer.</description>
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      <description>The court upheld the Assessing Officer&#039;s determination of the commission rate and VAT addition in a case involving taxation of accommodation entry providers. The Commissioner of Income Tax (Appeals) confirmed the additions, providing relief for a declared income amount. Unexplained investments in various companies and properties were also upheld due to insufficient explanations and evidence provided by the assessee. The appeals were dismissed, emphasizing the lack of evidence to challenge the findings and the thorough investigation conducted by the Assessing Officer.</description>
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      <pubDate>Thu, 12 Apr 2018 00:00:00 +0530</pubDate>
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