Commission not taxable unless received

Harmeet Singh Vs ACIT (ITAT Delhi)

In this case there is no dispute so far as the percentage of commission is concerned as the same has been accepted by the assessee during the search proceedings as well as during the assessment / appellate proceedings. The only point of concern is whether the assessee has actually received the brokerage. We find that there is no evidence whatsoever brought on record by the lower authorities to prove that the payer have actually paid the brokerage to the assessee. Since no evidence has been brought on record to demonstr

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