Deduction u/s 48 Challenged: Unusually High 30% Development Expenditure Lacks Justification in Sale Deed.

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....Deduction u/s 48 - Development expenditure - the expenditure claimed to have been incurred by the assessees herein is about 30% and no business man would ordinarily spend such amount voluntarily unless they are compelled to do so and such compulsion should be reflected in the sale deed. - AT....