Court Upholds CIT(A) Decision: Only Commission Income Taxable in Accommodation Entries Case, Deletes Unexplained Deposits Additions.

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....Estimation of commission income - Providing Accommodation entries - Unexplained deposits/loans - when a person is engaged in the clandestine activities of providing accommodation entries he only charges commission whereas the cash belongs to the person who is taking the accommodation entry - Order of CIT(A) deleting the additions, beyond the commission charged by the assessee on providing accommodation entries, sustained - AT....