Assessee, was holding 10.34 per cent of shares in company Tirumala Milk products Pvt Ltd . During year, assessee along with all other individual shareholders decided to sale his shares in Tirumala Milk products Pvt Ltd  BSA International . Tirumala Milk products Pvt Ltd  had appointed   Barclays Bank as  a financial advisor for evaluating value of its shares, searching a potential buyer, etc. On finalization of sale transaction, Tirumala Milk products Pvt Ltd paid success fee to  Barclays Bank . The AO held that  the assessee being shareholder of 10.34 per cent had got indirect benefit from services of  Barclays Bank  which required to be taxed in hands of assessee under S. 2(24)(iv) of the Act .CIT ( A) held that provision is not applicable hence deleted the addition .On appeal by the revenue the Tribunal affirmed the order of the CIT (A). ( AY. 2014 -15)