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2018 (11) TMI 1910 - AT - Income TaxEstimation of commission income @ 0.1% of the sales turnover - HELD THAT:- CIT(A) has decided the matter of the controversy on the basis of the decision of Hon’ble ITAT in the assessees’ own case for the immediate proceeding A.Y. 2012-13 [2018 (6) TMI 1811 - ITAT MUMBAI] wherein CIT (Appeal) has mentioned the case of Smt. Kalawati Negi, who was also an employee of the same group and showed similar transaction to jack up the turnover, wherein, the Ld. Assessing Officer itself made the addition on such account @ 0.1%. No contrary decision was brought to our notice. Thus, we find no infirmity in the conclusion of the Ld. Commissioner of Income Tax (Appeal), resultantly, the appeal of the Revenue is dismissed.
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