https://www.taxtmi.com/caselaws?id=62131 Remuneration paid to an Advocate-General for court appearances was treated as professional income rather than salary because chargeability under the head salary depends on an employer-employee relationship and the payer's right to control the manner of performance. The office of Advocate-General is constitutional and statutory, and its functions are performed with substantial independence, so the Government's payment for legal appearances did not acquire the character of salary merely by being paid by the State. Monthly emoluments attached to the office could be considered separately, but fees for conducting cases remained assessable as income from business or profession, with the related deductions allowable. en-us Fri, 30 Jun 1978 00:00:00 +0530 Tue, 18 Jan 2011 12:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62131 Remuneration paid to an Advocate-General for court appearances was treated as professional income rather than salary because chargeability under the head salary depends on an employer-employee relationship and the payer's right to control the manner of performance. The office of Advocate-General is constitutional and statutory, and its functions are performed with substantial independence, so the Government's payment for legal appearances did not acquire the character of salary merely by being paid by the State. Monthly emoluments attached to the office could be considered separately, but fees for conducting cases remained assessable as income from business or profession, with the related deductions allowable. Case-Laws Income Tax Fri, 30 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62131