https://www.taxtmi.com/caselaws?id=438379 ITAT Delhi reduced commission income assessment for accommodation entry operator from 2% to 0.47% net rate after allowing expenses. CIT(A)'s property valuation using stamp duty rates was upheld, finding no addition required as payment matched stamp value determination. Construction cost addition was deleted due to variance being under 10% acceptable range. Protective addition was rejected as substantive addition already completed in related case. The tribunal largely upheld CIT(A)'s findings on commission computation and property valuation matters. en-us Fri, 28 Apr 2023 00:00:00 +0530 Sat, 01 Mar 2025 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438379 ITAT Delhi reduced commission income assessment for accommodation entry operator from 2% to 0.47% net rate after allowing expenses. CIT(A)'s property valuation using stamp duty rates was upheld, finding no addition required as payment matched stamp value determination. Construction cost addition was deleted due to variance being under 10% acceptable range. Protective addition was rejected as substantive addition already completed in related case. The tribunal largely upheld CIT(A)'s findings on commission computation and property valuation matters. Case-Laws Income Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438379