Held that amount paid under tripartite arrangement allowable as cost of improvement and brokerage paid was allowable as deduction. (AY.2011-12)
DLF Universal Ltd. v. Dy. CIT (2021) 88 ITR 33 (SN) (Delhi)(Trib.)
S. 45 : Capital gains-Cost of development paid under tripartite arrangement-Allowable as cost of improvement-Brokerage paid allowable as deduction. [S. 48]