Revenue appeal dismissed; undisclosed commission addition upheld at 0.10% of turnover after remand and sworn statement relied upon

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....The ITAT dismissed the revenue's appeal, upholding the order of the CIT(A) which reduced the addition for undisclosed commission income to 0.10% of total turnover. The Tribunal accepted the CIT(A)'s procedural remand to the AO, consideration of the remand report and the assessee's rejoinder, and reliance on a sworn statement by a deponent indicating commission receipts in the 0.05%-0.15% range. The ITAT also noted the CIT(A)'s analogous reliance on a coordinate-bench decision, and found no infirmity in treating the contemporaneous recorded statement and remand material as sufficient basis to sustain the reduced addition, resulting in dismissal of the revenue's appeal.....