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    <title>2019 (5) TMI 20 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals of M/s. Dwarka Impex Pvt. Ltd. for the assessment years 2004-05 to 2008-09, dismissing the Revenue&#039;s appeals for the same period. Appeals by Tejasvi Investments (P) Ltd., Bhawani Portfolio Pvt. Ltd., and Geefcee Finance Ltd. were allowed for statistical purposes. The Tribunal directed the Assessing Officer to compute commission income following the decision in the Group cases of Tarun Goyal, setting the rate at 0.50% and excluding intergroup entries for accurate calculation. The order was pronounced on April 26, 2019.</description>
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