In the result appeal filed by the learned assessing officer are allowed for statistical purposes
Bench: Shri Kuldip Singh & Shri Prashant Maharishi
1 per cent commission to the persons in whose names the bank accounts were maintained. In the absence of any evidence having brought on record, we are unable to agree with the assessee that the assessee had passed on commission of lOp to the persons in whose names dummy concerns were floated. However, in the business of entry provider certain