https://www.taxtmi.com/caselaws?id=800654 For a kachha arhtia acting solely as an intermediary in vegetable sales for farmers, sales made for principals are excluded from turnover for the tax-audit requirement, and only gross commission is relevant. Where the intermediary receives customer payments, remits amounts to farmers, and earns commission, the claimed status must nevertheless be established through conclusive documentary evidence. If that status is verified, tax-audit applicability cannot be determined by reference to principals' sales, and penalty for failure to obtain an audit cannot be imposed on that basis. en-us Wed, 23 Sep 2026 00:00:00 +0530 Fri, 09 Oct 2026 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800654 For a kachha arhtia acting solely as an intermediary in vegetable sales for farmers, sales made for principals are excluded from turnover for the tax-audit requirement, and only gross commission is relevant. Where the intermediary receives customer payments, remits amounts to farmers, and earns commission, the claimed status must nevertheless be established through conclusive documentary evidence. If that status is verified, tax-audit applicability cannot be determined by reference to principals' sales, and penalty for failure to obtain an audit cannot be imposed on that basis. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800654