https://www.taxtmi.com/caselaws?id=770553 ITAT Delhi remanded the matter to AO for fresh examination after the assessee disputed commission income addition of Rs. 97,12,121/- based on Form 26AS. The assessee claimed non-receipt of commission from M/s Laxmi Remote (India) Pvt. Ltd. despite showing only Rs. 21,15,420/- as total commission income while taking full TDS credit. The tribunal directed AO to re-examine the issue providing proper hearing opportunity to the assessee and pass fresh order following precedent in Anju Sachdeva case. Appeal was partly allowed for statistical purposes. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 10 May 2025 11:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770553 ITAT Delhi remanded the matter to AO for fresh examination after the assessee disputed commission income addition of Rs. 97,12,121/- based on Form 26AS. The assessee claimed non-receipt of commission from M/s Laxmi Remote (India) Pvt. Ltd. despite showing only Rs. 21,15,420/- as total commission income while taking full TDS credit. The tribunal directed AO to re-examine the issue providing proper hearing opportunity to the assessee and pass fresh order following precedent in Anju Sachdeva case. Appeal was partly allowed for statistical purposes. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770553