The assessee also sought application of the 0.47% commission rate adopted by the Tribunal in its own case for AYs 2015-16 to 2018-19. AO applied commission rate of 1.75% to transaction value of Rs.52.66 Crores to make addition of Rs.92.17 Lacs. The co-ordinate bench, at para-13 of the order, estimated commission rate of 0.47% on the turnover of this very assessee. AO to apply commission rate of 0.47% on aggregate value of transactions as taken by Ld. Another addition of Rs.2.06 Lacs was made by applying commission rate of 1.75%.