https://www.taxtmi.com/caselaws?id=406794 The ITAT partly allowed the appeal, directing the Assessing Officer to delete the addition for confirmed transactions of commission but upheld the disallowance for unconfirmed transactions due to lack of evidence. Regarding the alleged undervaluation of closing stock, the ITAT found conflicting submissions and remanded the issue for re-examination to ensure consistency with the assessee's past practices. en-us Tue, 20 Apr 2021 00:00:00 +0530 Fri, 23 Apr 2021 22:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406794 The ITAT partly allowed the appeal, directing the Assessing Officer to delete the addition for confirmed transactions of commission but upheld the disallowance for unconfirmed transactions due to lack of evidence. Regarding the alleged undervaluation of closing stock, the ITAT found conflicting submissions and remanded the issue for re-examination to ensure consistency with the assessee's past practices. Case-Laws Income Tax Tue, 20 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406794