https://www.taxtmi.com/caselaws?id=788642 Estimated commission income could not be added on the purchase turnover in an alleged accommodation entry arrangement because the commission was attributable to the beneficiary-side transactions, not to the seller from whom purchases were made; the purchase-side addition was deleted. A further addition on the sales turnover was also impermissible where the same commission income had already been brought to tax and the dispute stood settled under the Vivad Se Vishwas Scheme; duplicate taxation on the same basis was not allowed, and the assessee's position was sustained. en-us Mon, 16 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 18:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788642 Estimated commission income could not be added on the purchase turnover in an alleged accommodation entry arrangement because the commission was attributable to the beneficiary-side transactions, not to the seller from whom purchases were made; the purchase-side addition was deleted. A further addition on the sales turnover was also impermissible where the same commission income had already been brought to tax and the dispute stood settled under the Vivad Se Vishwas Scheme; duplicate taxation on the same basis was not allowed, and the assessee's position was sustained. Case-Laws Income Tax Mon, 16 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788642