https://www.taxtmi.com/caselaws?id=403135 The Tribunal allowed the assessee's appeal for assessment years 2010-11 and 2011-12, setting aside the lower authorities' orders and deleting the addition made by the Assessing Officer for notional sales to M/s. Ecoscapes International Pvt. Ltd. The Tribunal found the 2% commission addition on bogus sales unsustainable without incriminating material from the search action, ultimately ruling in favor of the assessee based on the lack of evidence and discrepancies in the AO's findings. en-us Tue, 01 Dec 2020 00:00:00 +0530 Wed, 20 Jan 2021 14:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403135 The Tribunal allowed the assessee's appeal for assessment years 2010-11 and 2011-12, setting aside the lower authorities' orders and deleting the addition made by the Assessing Officer for notional sales to M/s. Ecoscapes International Pvt. Ltd. The Tribunal found the 2% commission addition on bogus sales unsustainable without incriminating material from the search action, ultimately ruling in favor of the assessee based on the lack of evidence and discrepancies in the AO's findings. Case-Laws Income Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403135