Actual service by each of individuals need not be established for claiming commission on sale and purchase of land

Pr. CIT Vs Sri H.Nagaraja (Karnataka High Court) Admittedly, during the relevant assessment years, assessee had purchased 63 acres 20 guntas of land in Kaggalipura from various agriculturists under registered sale deeds. The said properties were converted for non-agricultural purpose; residential layout was formed, thereafter these properties were transferred to M/s. Brigade Enterprises by executing registered sale deeds. For the purpose of purchasing the lands and as also effecting sales of the sites, multiple agents were involved. The Assessing Officer examined the details regarding payments...