The Tribunal held that the commission was paid was comparable with market rate for same services provided by unrelated parties. Addition was held to be not justified. (AY.2011-12)
DLF Universal Ltd. v Dy. CIT (2021) 88 ITR 33 (SN) (Delhi)(Trib.)
S. 40A(2) : Expenses or payments not deductible-Excessive or unreasonable-Commission-Brokerage-Related party-Comparable with market rate-No disallowance can be made.