2010 (7) TMI 1011

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....BER This is an appeal filed by the revenue. It is directed against the order of the CIT (A) dated 24th February, 2010 for assessment year 2007-08. The ground of appeal reads as under:- " The Ld. CIT (A) has erred in deleting the addition of Rs. 1,10,83,264/- made by the A.O. in respect of Commission Income, without appreciating the fact of the case that the A.O. correctly made this addition ....

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.... the future dates. 25% from such booking advances were disallowed in assessment year 2003-04 which was also confirmed by CIT (A). The ITAT, however, deleted the disallowance for that year and the said order was followed in assessment year 2005-06. It is also mentioned in the order of CIT (A) that in assessment year 2006-07 the Assessing Officer himself has not made any addition by following the de....