https://www.taxtmi.com/highlights?id=21796 Diversion of Listing fee - transfer to Investor Protection Reserve, etc. - the accounting treatment adopted by the assessee to transfer the amount directly from listing fee receipts would not make the same as diversion of income by overriding title at the source - addition confirmed - AT en-us Mon, 16 Feb 2015 10:14:38 +0530 Mon, 16 Feb 2015 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=21796 Diversion of Listing fee - transfer to Investor Protection Reserve, etc. - the accounting treatment adopted by the assessee to transfer the amount directly from listing fee receipts would not make the same as diversion of income by overriding title at the source - addition confirmed - AT Highlights Income Tax Mon, 16 Feb 2015 10:14:38 +0530 https://www.taxtmi.com/highlights?id=21796