Bench: Shri Kuldip Singh & Shri Prashant Maharishi
3 to 5 per Qtl . In addition to the being acting as a sub broker, the assessee must have been compensated for lending name of his concern and allow to use of his bank account through blank signed cheques. 9. Looking into these facts and circumstances, the assessee has earned Income by way of providing accommodation entries. It is held