Please mention the relevant case law where commission is treated rent by revenue department. Actually the case is- mr.A has taken a building on lease from Indian airforce on a condition that he can not sublease the building further, but Mr. A had furnished the building and given it to mr. B on Commission. Accordingly mr.B fefucted tds on commission, but revenue deptt. treated it rent in place of commission and disallowed exp. proportionately.
please suggest any case law,which will be in favour of mr. B.
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