Dismissing the appeal of the revenue, the Court held that the Tribunal is justified in allowing the brokerage and commission expenses.
PCIT v. DLF Home Development Ltd. (2020) 114 taxmann.com 97 (Delhi) (HC) Editorial : SLP of revenue is dismissed, PCIT v. DLF Home Development Ltd. (2020) 270 Taxman 97 (SC)
S. 37(1) : Business expenditure-Capital or revenue-Builder-Brokerage and commission-Held to be allowable as revenue expenditure.