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2021 (12) TMI 501 - AT - Income TaxDetermination of income - determining the commission income - Addition on the basis of rough notings in seized papers - HELD THAT:- Since the Tribunal has taken a view in the other entities’ cases to that of present assessee’s case, in present appeal also the commission has to be determined at 0.50% as the assessee herein also is part of Tarun Goyal Group as there is no material brought on record by the DR as to the grounds raised in Revenue’s appeal. Thus, the issue is identical in the present assessee’s case as well and no distinguishing facts were pointed out by the Ld. DR at the time of hearing. Hence, appeal of the assessee is allowed.
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