https://www.taxtmi.com/caselaws?id=64134 Receipts from a doctor's paying clinic were treated as professional income because they arose from patients for independent professional services, not as employer-paid remuneration in an employment relationship. The cited salary-based precedent was held inapplicable on those facts, so the income was assessable under the head of profession. Expenditure connected with earning that income, including telephone, car, attendant, conference, stationery, professional subscriptions, and payments to professional societies and for journals, was allowed as wholly and exclusively incurred for the professional activity. The challenge to the deduction failed, and relief was granted on both the head of income and the disputed expenditure. en-us Fri, 29 Aug 1980 00:00:00 +0530 Sat, 05 Feb 2011 10:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64134 Receipts from a doctor's paying clinic were treated as professional income because they arose from patients for independent professional services, not as employer-paid remuneration in an employment relationship. The cited salary-based precedent was held inapplicable on those facts, so the income was assessable under the head of profession. Expenditure connected with earning that income, including telephone, car, attendant, conference, stationery, professional subscriptions, and payments to professional societies and for journals, was allowed as wholly and exclusively incurred for the professional activity. The challenge to the deduction failed, and relief was granted on both the head of income and the disputed expenditure. Case-Laws Income Tax Fri, 29 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64134