Allowing the appeal of the revenue the Tribunal held that when the assesssee follow cash system of accounting addition cannot be made in respect alleged receipt of brokerage income. (AY. 2009-10)
Navin Malde v. ACIT (2021) 86 ITR 17 (SN) (Indore)(Trib.)
S. 153A : Assessment-Search-Brokerage on land transaction-Cash system of accounting-Addition cannot be made when the brokerage was not received. [S. 132]