https://www.taxtmi.com/caselaws?id=469538 Commission income from accommodation entry was estimated at 0.26% of turnover, as the higher 0.50% rate was found excessive on the facts. The assessee had admitted engaging in accommodation entry activity, and the director's statement under section 131 ed a margin of 0.10% to 0.15%. A comparable case with similar facts supported adoption of 0.26% as the appropriate commission rate. The estimate was upheld and the Revenue's challenge failed. en-us Fri, 03 Nov 2017 00:00:00 +0530 Mon, 22 Jun 2026 11:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469538 Commission income from accommodation entry was estimated at 0.26% of turnover, as the higher 0.50% rate was found excessive on the facts. The assessee had admitted engaging in accommodation entry activity, and the director's statement under section 131 ed a margin of 0.10% to 0.15%. A comparable case with similar facts supported adoption of 0.26% as the appropriate commission rate. The estimate was upheld and the Revenue's challenge failed. Case-Laws Income Tax Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469538