Delhi ITAT Upholds Addition for Bogus Accommodation Entry & Unexplained Commission Expense

A and R Buildmart Pvt. Ltd. Vs ITO (ITAT Delhi)

Introduction: In a recent case before the Income Tax Appellate Tribunal (ITAT) in Delhi, an appeal filed by A and R Buildmart Pvt. Ltd. was directed against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2009-10. The case primarily involves the addition made by the Assessing Officer related to bogus accommodation entries and unexplained commission expenditure. The ITAT upheld the addition, but with certain modifications.

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