https://www.taxtmi.com/caselaws?id=472195 Commission income from accommodation-entry transactions should be estimated consistently where the admitted nature of transactions and material circumstances remain unchanged across assessment years. A 10% estimate lacks a stated basis where subsequent assessments applied a rate of Rs. 2,000 per crore on materially unchanged facts. Applying the rule of consistency supports using that accepted rate for the relevant assessment year rather than a higher percentage-based estimate. en-us Fri, 26 Sep 2025 00:00:00 +0530 Thu, 01 Oct 2026 22:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472195 Commission income from accommodation-entry transactions should be estimated consistently where the admitted nature of transactions and material circumstances remain unchanged across assessment years. A 10% estimate lacks a stated basis where subsequent assessments applied a rate of Rs. 2,000 per crore on materially unchanged facts. Applying the rule of consistency supports using that accepted rate for the relevant assessment year rather than a higher percentage-based estimate. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472195