TMI Blog2018 (8) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... .2003 to 1.3.2005 of ₹ 36,935/- whereas the appellant was working as an individual, in getting investments in mutual funds on commission basis? Held that:- Merely because the appellant has referred in the his address as Capital consultancy, even if it is a proprietor ship firm, it is an individual - the applicant will not be commercial concern in view of clause 65(105) (zzb) of the Financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 36,935/- whereas the appellant was working as an individual, in getting investments in mutual funds on commission basis? 3. The brief facts of the case are that the appellant was acting as provider of service for investment of money and got the commission on the investment amounts which fall under the category of Business Auxiliary Services. They have received the commission/brokerage from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Name of appellant Amount of involved (in Rs.) 1. 2. 3 4 1. 91/II/2011 Atul Maheshwari, Usha Kiran, 11, Geej Garh Vihar Colony, Hawa Sarak, Jaipur 25320 2. 92/II/2011 Atul Mahes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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