https://www.taxtmi.com/caselaws?id=116705 The Tribunal upheld the ld. CIT(A)'s decision, allowing the set off of share trading loss against income from brokerage and commission. The judgment clarified the distinction between income from business and other sources, emphasizing that income from brokerage and commission was not the regular business activity of the assessee. The decision detailed the criteria for determining income primarily from other sources, concluding in favor of the assessee and dismissing the department's appeal. en-us Mon, 19 Jan 2004 00:00:00 +0530 Fri, 15 Jun 2012 11:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116705 The Tribunal upheld the ld. CIT(A)'s decision, allowing the set off of share trading loss against income from brokerage and commission. The judgment clarified the distinction between income from business and other sources, emphasizing that income from brokerage and commission was not the regular business activity of the assessee. The decision detailed the criteria for determining income primarily from other sources, concluding in favor of the assessee and dismissing the department's appeal. Case-Laws Income Tax Mon, 19 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116705