https://www.taxtmi.com/caselaws?id=472383 Commission income from alleged accommodation entries was estimated at 0.15% of the entry amounts. Consistent estimates at that rate in the taxpayer's immediately succeeding assessment years were applied under the principle of judicial discipline, rather than the proposed 1% rate. The income was therefore assessed using the 0.15% commission rate. en-us Mon, 21 Apr 2025 00:00:00 +0530 Fri, 09 Oct 2026 21:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472383 Commission income from alleged accommodation entries was estimated at 0.15% of the entry amounts. Consistent estimates at that rate in the taxpayer's immediately succeeding assessment years were applied under the principle of judicial discipline, rather than the proposed 1% rate. The income was therefore assessed using the 0.15% commission rate. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472383