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    <title>2021 (8) TMI 1220 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal, restricting the commission rate to 0.50% based on the findings related to the &#039;Tarun Goyal Group&#039; and the precedent set by a previous Tribunal order. The Tribunal emphasized the importance of considering relevant precedents and legal principles in making decisions related to commission rates and accommodation entries, criticizing the Assessing Officer and CIT(A) for referring to irrelevant decisions of the Supreme Court and Punjab &amp;amp; Haryana High Court.</description>
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