https://www.taxtmi.com/caselaws?id=438409 The Tribunal directed the rate of commission income to be determined at 0.47%, following the principle of stare decisis from a previous case. It upheld the deletion of protective additions on unexplained cash credits and the deletion of an addition based on a property valuation report. The appeals by both the assessee and the Revenue were partly allowed, with the Tribunal instructing the AO to verify protective additions and accept the property value as per the circle rate. en-us Wed, 24 May 2023 00:00:00 +0530 Wed, 31 May 2023 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438409 The Tribunal directed the rate of commission income to be determined at 0.47%, following the principle of stare decisis from a previous case. It upheld the deletion of protective additions on unexplained cash credits and the deletion of an addition based on a property valuation report. The appeals by both the assessee and the Revenue were partly allowed, with the Tribunal instructing the AO to verify protective additions and accept the property value as per the circle rate. Case-Laws Income Tax Wed, 24 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438409