https://www.taxtmi.com/caselaws?id=285901 The Tribunal upheld the decision of the ld. CIT(A) to allow the deductions for brokerage and hutment charges claimed by the assessee in the assessment under section 143(3) of the Income Tax Act, 1961 for the assessment year 2008-09. The Tribunal found the payments to be legitimate and necessary for the sale of the land, supported by documentary evidence. Additionally, the Tribunal supported the admission of fresh evidence by the ld. CIT(A) and dismissed the appeal, emphasizing that the Assessing Officer's doubts without concrete evidence were insufficient grounds for disallowance. en-us Tue, 29 Sep 2015 00:00:00 +0530 Sun, 02 Feb 2020 08:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285901 The Tribunal upheld the decision of the ld. CIT(A) to allow the deductions for brokerage and hutment charges claimed by the assessee in the assessment under section 143(3) of the Income Tax Act, 1961 for the assessment year 2008-09. The Tribunal found the payments to be legitimate and necessary for the sale of the land, supported by documentary evidence. Additionally, the Tribunal supported the admission of fresh evidence by the ld. CIT(A) and dismissed the appeal, emphasizing that the Assessing Officer's doubts without concrete evidence were insufficient grounds for disallowance. Case-Laws Income Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285901