2018 (6) TMI 297

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....ishra,Advocate appears. For the Respondent : Mr. Abhratosh Majumdar,Advocate appears. Mr. P.Bag,Advocate appears. Mr. A.K.Dey,Advocate appears. ORDER The Court :- Two questions are sought to be raised by the Revenue in challenging an order dated December 16, 2015 passed by the Appellate Tribunal. The questions pertain to the disallowance of brokerage under Section 48 of the Income Tax Act, 1961....

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....r (Appeals) in directing the assessing officer to allow the deduction. No question of law is involved in such issue. As to the other issue on account of trading liability under Section 41(1) of the Act, it appears that the assessee had been assessed under her individual capacity for the previous assessment years and an amount had been received by the assessee from her father during his life time ....