Tribunal held that , in the present case the gross total income of the assessee was required to be computed inter alia by computing the income under the head of profits and gains of business or profession as well. Both the income from service charges in the amount of Rs 2.25 Crores and the loss in share trading of Rs. 2.23 crores, would have to be taken in to account in computing the income under the head both being sources under the same head . The assessee had a dividend income od Rs 4.7lakhs ( Income from other sources ) . Following the judgement of the Tribunal the appeal of the assessee was allowed . ( AY. 2009 -10 , 2010-11)