Commission @0.15% Reflects True Income in Entry Operations

Ram Prakash Bhatia Vs DCIT (ITAT Delhi)

Entry Operator Can Be Taxed Only on Commission @0.15%: Once Accommodation Entry Business Is Accepted, Whole Bank Credits Can’t Be Taxed:

Delhi ITAT ‘E’ Bench in Shri Ram Prakash Bhatia vs DCIT  (ITA Nos.1477 to 1481/Del/2024, AYs 2011-12 to 2015-16, order dated 24-12-2025) partly allowed the assessee’s appeals and held that Please become a Premium member. If you are already a Premium member, login here to access the full content.