Dismissing the  appeal of the revenue the Tribunal held that  the assessee has received interest and remuneration receipts from various firms in which he was a partner, business expenditure incurred under various heads such as salary and wages to staff, postage, Travel and conveyance and legal fees etc. for earning such business income as claimed by assessee would be allowable.  The assessee has also earned interest income from savings and fixed deposits and claimed expenditure on salary and allowances, postage, telephone, travel, car and conveyance, bank charges etc. Tribunal remanded for verification. (AY. 2013-14)