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ITAT - Additions u/s 68 - Source not substantiated - Only commission at 0.15% of alleged accommodation entry / amount to be added.

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....In the case before ITAT Delhi, the issue revolved around the computation of commission income on credit entries and unexplained cash credit u/s 68. The assessee failed to substantiate the source of cash deposits but argued that he has only earned commission income on the entries provided by him. The Tribunal, considering previous rulings, treated the assessee as an Entry Operator and determined commission at 0.15% on the disputed amount. The AO was directed to charge commission accordingly.....

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ITAT - Additions u/s 68 - Source not substantiated - Only commission at 0.15% of alleged accommodation entry / amount to be added.