https://www.taxtmi.com/caselaws?id=777493 ITAT upheld the CIT(A)'s reduction of an undisclosed commission addition to 0.10% of turnover and dismissed the revenue's appeal. The Tribunal accepted the assessee's sworn statement reporting commission in the 0.05%-0.15% range, noted the AO's remand report and the assessee's rejoinder, and found the CIT(A)'s reliance on a coordinate-bench precedent appropriate to limit the addition. The revenue's challenge to the reduced levy was rejected. en-us Tue, 26 Aug 2025 00:00:00 +0530 Sat, 30 Aug 2025 08:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777493 ITAT upheld the CIT(A)'s reduction of an undisclosed commission addition to 0.10% of turnover and dismissed the revenue's appeal. The Tribunal accepted the assessee's sworn statement reporting commission in the 0.05%-0.15% range, noted the AO's remand report and the assessee's rejoinder, and found the CIT(A)'s reliance on a coordinate-bench precedent appropriate to limit the addition. The revenue's challenge to the reduced levy was rejected. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777493