Held that when the assessee has maintained regular books of account and party-wise purchaser and seller with their address and amount of commission was furnished, commission income shown by the assessee cannot be assessed as cash credits. (AY. 2011-12 to 2013-14)
Amitbhai Manubhai Kachadiya v. DCIT (2021) 191 ITD 759 (Surat) (Trib.)
S. 68 : Cash credits-Regular books of account maintained-Commission income cannot be assessed as unexplained cash credits. [S. 132]