Accommodation Entries Taxable Only on Commission, Not Gross Credits

ACIT Vs Radhey Shyam Bansal (ITAT Delhi)

Accommodation Entry Operator Taxable Only on Commission @0.50%; No Gross Additions Without Incriminating Material – ITAT Delhi Dismisses Revenue Appeals

In ACIT vs. Radhey Shyam Bansal (ITA Nos. 5719 to 5721/Del/2025; AYs 2010-11 to 2012-13), the Delhi ITAT “G” Bench dismissed all three Revenue appeals and upheld the CIT(A)’s order restricting additions merely to comm

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