https://www.taxtmi.com/caselaws?id=782207 ITAT Delhi-AT allowed the assessee's appeal and deleted additions towards notional commission of Rs. 1,34,07,964 and interest on unpaid commission of Rs. 1,25,07,426. The Tribunal held that no real income had accrued, as CPRPL had neither provided for nor paid any commission, lease rent, or interest, and the assessee had only raised an unacted-upon claim by letter. The delay in registration was attributable to the Noida Authority, and when the dispute was resolved in AY 2020-21, the assessee duly offered capital gains on actual registration for taxation. en-us Wed, 19 Nov 2025 00:00:00 +0530 Wed, 26 Nov 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782207 ITAT Delhi-AT allowed the assessee's appeal and deleted additions towards notional commission of Rs. 1,34,07,964 and interest on unpaid commission of Rs. 1,25,07,426. The Tribunal held that no real income had accrued, as CPRPL had neither provided for nor paid any commission, lease rent, or interest, and the assessee had only raised an unacted-upon claim by letter. The delay in registration was attributable to the Noida Authority, and when the dispute was resolved in AY 2020-21, the assessee duly offered capital gains on actual registration for taxation. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782207