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2018 (9) TMI 2008 - AT - Income TaxEstimation of income - commission income of the assessee was estimated @4% on aggregate receipts reflected in the bank account of the assessee - CIT-A reduced it 0.15% of the aggregate value of the accommodation entries provided by failing to appreciate that the assessee, when accorded an opportunity to do so, failed in providing sufficient details about the margins it earned on providing accommodation entries - HELD THAT:- We find that a view has already been taken by the Tribunal for AY 2009-10 & 2011-12 wherein the stand of Ld. CIT(A) has been upheld. The impugned order is common order for all the three AYs. Therefore, following the same, we dismiss the revenue’s appeal.
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