https://www.taxtmi.com/caselaws?id=785719 Addition treated as commission income where post-search investigation and assessment materials established the assessee was engaged in providing accommodation entries; the characterization as commission income at the specified rate was examined and the deletion by the appellate authority was upheld. Disallowance of bad debts was contested but, on production of documents including addresses and PANs for debtors, the appellate authority's deletion of the disallowance was sustained, leading to dismissal of the revenue appeal. en-us Fri, 16 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785719 Addition treated as commission income where post-search investigation and assessment materials established the assessee was engaged in providing accommodation entries; the characterization as commission income at the specified rate was examined and the deletion by the appellate authority was upheld. Disallowance of bad debts was contested but, on production of documents including addresses and PANs for debtors, the appellate authority's deletion of the disallowance was sustained, leading to dismissal of the revenue appeal. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785719