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2021 (9) TMI 637 - AT - Income TaxExpenses claimed u/s 57 - various expenses incurred by the assessee viz., PMS charges, professional fees salary is integral to the investment activity undertaken by him and to earn the income returned in the return of income for the previous year - HELD THAT:- As decided in own case [2019 (7) TMI 1860 - ITAT BANGALORE] claim of assessee for allowing deduction of expenses against income from other sources is not allowable because the assessee has not established that the expenses are allowable u/s. 57(iii) - Decided against the assessee
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