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2021 (8) TMI 1220 - ITAT DELHIEstimation of income - Rate of commission on accommodation entries - income for commission earned at the rate of 2% on sale transaction - HELD THAT:- The assessee being a company of the ‘Tarun Goyal Group’ of the companies, respectfully following the finding of the Tribunal [2019 (1) TMI 1266 - ITAT DELHI], we restrict the rate of the commission assessed by the Assessing Officer to 0.50 % of the transactions carried out by the assessee in the year under consideration. The ground of the appeal of the assessee is accordingly partly allowed.
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