ITAT Restricts Addition to Commission on Accommodation Cash Deposit Transactions:
The ITAT taxes only commission, not entire cash deposits, where the assessee acted as an accommodation entry facilitator.
Tribunal treats account holder as conduit, not beneficial owner of deposited cash
Meetu Kumari
Jul 6, 2026Premium
ITAT Restricts Addition to Commission on Accommodation Cash Deposit Transactions
The ITAT taxes only commission, not entire cash deposits, where the assessee acted as an accommodation entry facilitator.
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Meetu Kumari
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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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