Held that the assessee had submitted copies of the aadhaar cards showing name and address of the five persons and payment vouchers and signed receipts of brokerage payment as proof. There was no requirement of getting signature or putting the name or signature of the broker on the sale document, as this was not part and parcel of the agreement and it was nowhere indicated in the registry about the name of the broker. The brokerage was paid by the assessee on completion of the job. Hence, there was no justification in the disallowance  as it was a mutual agreement between the purchaser and broker and the brokerage is allowable.(AY.2016-17)