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2003 (12) TMI 286 - ITAT DELHI-CExtract: .......nceived inasmuch as the onus primarily rests on the assessee to establish the genuineness of payment of brokerage. We would accordingly allow the ground No. 2 and uphold the action of the AO in disallowing the expenditure of Rs. 1,20,000 while computing capital gains. Ground No. 2 is allowed. 18. In the result, the appeal of the Revenue is allowed.
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