Tribunal held that  since the business of the assessee during the AY. 2014-15 was only financial services, the income earned during the AY. 2014-15 ought to be assessed as business income and the entire expenditure incurred by the assessee for earning such income had to be allowed as deduction. There was nothing to suggest that the assessee was indulging in any other business activity during the AY. 2014-15. (AY. 2014-15)