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    <title>2022 (7) TMI 1515 - ITAT DELHI</title>
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    <description>The ITAT Delhi bench dismissed the appeals, upholding the orders of the revenue authorities. The tribunal confirmed the commission rate of 0.15% on all credits in bank accounts used for routing accommodation entries, rejecting the assessee&#039;s claim of non-ownership of certain accounts. The tribunal found the assessee liable as the operator and beneficiary, affirming the correctness of the commission charges applied. No separate judgment was issued by the judges.</description>
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      <description>The ITAT Delhi bench dismissed the appeals, upholding the orders of the revenue authorities. The tribunal confirmed the commission rate of 0.15% on all credits in bank accounts used for routing accommodation entries, rejecting the assessee&#039;s claim of non-ownership of certain accounts. The tribunal found the assessee liable as the operator and beneficiary, affirming the correctness of the commission charges applied. No separate judgment was issued by the judges.</description>
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