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    <title>2019 (4) TMI 1749 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeals filed by M/s. Dwarka Impex Pvt. Ltd. for the assessment years 2004-05 to 2008-09, dismissed the Revenue&#039;s appeals for the same years, and directed the AO to adopt a commission rate of 0.50% as decided in the Group cases of Tarun Goyal. The appeals filed by Tejasvi Investment (P) Ltd., Bhawani Portfolio Pvt. Ltd., and Geefcee Finance Ltd. were allowed for statistical purposes, with directions to the AO to exclude intergroup entries and apply the 0.50% commission rate.</description>
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