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2019 (10) TMI 1074 - AT - Income TaxRate of commission on the business of providing accommodation entry - assessee company is an entry provider - Commission on credit entries appearing in the bank account of the assessee - HELD THAT:- Assessees case is almost similar to the facts of the case relied upon by the Ld. Counsel for the assessee passed in the case of M/s Sorus Power Pvt. Ltd. [2018 (11) TMI 787 - ITAT DELHI] Directing the AO to estimate the average commission @ 0.30% (30 paise to ₹ 1 per ₹ 100) on credit entries appearing in the bank account of the assessee. In the result, the appeal filed by the assessee is partly allowed
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