COMMISSIONER OF INCOME TAX DELHI-VIII VERSUS ASHOK MITTAL - Income Tax - DELHI HIGH COURT - HC - Management and advisory fees - Business income or income from other sources - Held that - The Assessing Officer has failed to examine the nature of the receipts independently - The appellant s proprietorship concern M/s Litolier was appointed as Investment Manager to invest and manage the funds and assets entrusted to him - The appellant has not maintained separate record for expenses incurred for................................... Income Tax - Case Laws
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