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Appellate authority overlooked key evidence from entry operators about brokerage rates; disallowance partially justified without logical basis.

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....Estimation of income - Accommodation entry provider - the only material with the Revenue authorities is that of the statement of entry operators confirming that they have received brokerage/commission at the rate of 0.25% to 0.5% from the assessee, which fact has not been doubted by the authorities. Though the ld.CIT(A) has to some extent justified to restrict the impugned disallowance, but he has not given due weightage to the only evidence available on record in form of statement of entry operators has not been considered logically. - AT....

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Appellate authority overlooked key evidence from entry operators about brokerage rates; disallowance partially justified without logical basis.