https://www.taxtmi.com/caselaws?id=379700 The tribunal partly allowed the appeals, adjusting estimated commission rates and enhancing allowable expenses. It upheld additions based on corroborative evidence and the statement under section 132(4), granting relief where evidence was lacking. The initiation of proceedings under section 274 r.w.s 271(1)(c) was upheld, and interest under sections 234A, 234B, and 234C was affirmed. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 06 May 2019 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379700 The tribunal partly allowed the appeals, adjusting estimated commission rates and enhancing allowable expenses. It upheld additions based on corroborative evidence and the statement under section 132(4), granting relief where evidence was lacking. The initiation of proceedings under section 274 r.w.s 271(1)(c) was upheld, and interest under sections 234A, 234B, and 234C was affirmed. Case-Laws Income Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379700