https://www.taxtmi.com/caselaws?id=418891 The Tribunal upheld the CIT (A)'s decision to delete the additions of ? 8,10,29,645/- made by the Assessing Officer. The payments to M/s. SBPL were deemed genuine and for relinquishing rights in the land, forming part of the land's cost. The Tribunal also ruled that the payments were not subject to tax deduction at source under section 194H as they were not in the nature of commission or brokerage. Consequently, the Revenue's appeal was dismissed, and the order was pronounced on 22nd February 2022. en-us Tue, 22 Feb 2022 00:00:00 +0530 Sat, 26 Feb 2022 06:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418891 The Tribunal upheld the CIT (A)'s decision to delete the additions of ? 8,10,29,645/- made by the Assessing Officer. The payments to M/s. SBPL were deemed genuine and for relinquishing rights in the land, forming part of the land's cost. The Tribunal also ruled that the payments were not subject to tax deduction at source under section 194H as they were not in the nature of commission or brokerage. Consequently, the Revenue's appeal was dismissed, and the order was pronounced on 22nd February 2022. Case-Laws Income Tax Tue, 22 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418891