https://www.taxtmi.com/caselaws?id=178306 The Tribunal allowed the brokerage expenses claimed by the assessee as deductible under Section 48(i) of the Income Tax Act, finding them justified and incurred wholly and exclusively for the land transfer. The Tribunal upheld the addition of unexplained jewelry, as the assessee failed to provide evidence supporting the claim. As a result, ITA No.1358/PN/2013 was dismissed, while all other appeals filed by the respective assessees were allowed. en-us Mon, 30 Jun 2014 00:00:00 +0530 Tue, 02 Feb 2016 10:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178306 The Tribunal allowed the brokerage expenses claimed by the assessee as deductible under Section 48(i) of the Income Tax Act, finding them justified and incurred wholly and exclusively for the land transfer. The Tribunal upheld the addition of unexplained jewelry, as the assessee failed to provide evidence supporting the claim. As a result, ITA No.1358/PN/2013 was dismissed, while all other appeals filed by the respective assessees were allowed. Case-Laws Income Tax Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178306