https://www.taxtmi.com/caselaws?id=770682 ITAT DELHI upheld commission rate of 0.47% for accommodation entry business instead of AO's proposed 1.04% rate, following precedent in assessee's brother's case. Revenue's appeal rejected. Tribunal directed AO to verify whether impugned amount represented undisclosed commission income already brought to tax, consistent with earlier ruling that such receipts form part of accommodation entries requiring verification. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 15 May 2025 07:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770682 ITAT DELHI upheld commission rate of 0.47% for accommodation entry business instead of AO's proposed 1.04% rate, following precedent in assessee's brother's case. Revenue's appeal rejected. Tribunal directed AO to verify whether impugned amount represented undisclosed commission income already brought to tax, consistent with earlier ruling that such receipts form part of accommodation entries requiring verification. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770682