Court Rules Commission on Loans Belongs to Family Member, Not Additional to 12% Interest Already Declared.

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....Addition relating to alleged commission / interest - even if the loan provided by the family members of the assessee to Bajaj Group is not actual loan and is only accommodation entry then also, the commission on such accommodation entry belongs to the respective family member and that family member has already included in his income interest @ 12% and alleged commission payment of 5% is not in addition to interest of 12% - AT....