ITAT Remands Commission Income Addition After Holding 8% Estimation Without Supporting Evidence Unsustainable:
The ITAT Bangalore held that an AO cannot determine commission income by applying any percentage without independent supporting evidence, particularly where the assessee is only a commission agent.
Assessee to Get Fresh Opportunity to Prove 2% Commission Claim
Saima
Jul 23, 2026Premium
ITAT Remands Commission Income Addition After Holding 8% Estimation Without Supporting Evidence Unsustainable
The ITAT Bangalore held that an AO cannot determine commission income by applying any percentage without independent supporting evidence, particularly where the assessee is only a commission agent.
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Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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