ITAT Upholds Addition for Commission Income from Accommodation Entries

Ram Prakash Bhatia Vs ACIT (ITAT Delhi)

Introduction: Ram Prakash Bhatia has contested against the order of ld.CIT(A)-24 dated 11.01.2023 for the A.Y. 2012-13. The appeal challenges additions made by the Assessing Officer concerning commission income from accommodation entries.

Detailed Analysis: During a survey, Bhatia confessed to managing businesses involved in providing accommodation entries and issuing bogus bills. His statement established him as an

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