In the result appeal filed by the learned assessing officer are allowed for statistical purposes
Bench: Shri Kuldip Singh & Shri Prashant Maharishi
property and has to satisfy both seller and purchaser. The services rendered by the brokers in real estate transactions are more than the entry providers. Hence both the transactions are not comparable. Therefore, the comparison of commission earned on a real estate transaction, which in fact takes place and commission on transaction which does not at all occur