2019 (3) TMI 1845

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....2017, INCOME TAX APPEAL NO.133 OF 2017 - -<br>Income Tax<br>AKIL KURESHI AND SARANG V. KOTWAL, JJ. For the Appellant : Mr. Suresh Kumar For the Respondent : Mr. Mangesh Narvekar ORDER P. C.: 1. These Appeals are filed by the Revenue to challenge the Judgment of Income Tax Appellate Tribunal. Following question is presented for our consideration. "Whether on the facts and in the circumstance....

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....d held that the appropriate rate of commission should be 0.15% which is also admitted by the Assessee during search. 4. In our opinion, the entire issue is based on facts. The estimation of the rate of commission of the Assesee would always be subject matter of some guesswork. No precise formula could be applied. The Tribunal having taken into consideration the relevant factors, has arrived at a ....