https://www.taxtmi.com/caselaws?id=67101 Salary received by a High Court Judge was treated as taxable under the head "Salaries" despite the argument that no conventional employer-employee relationship existed. The Tribunal applied the section 14 classification scheme to all income and held that section 15 is not defeated merely because the payer cannot be identified as an employer in the ordinary sense. It read "employer" in section 15 broadly to avoid excluding clearly salary income from taxation, and noted that tax had in fact been deducted at source, supporting its characterisation as taxable salary receipts. The assessee's challenge was therefore rejected. en-us Thu, 04 Dec 1986 00:00:00 +0530 Wed, 09 Mar 2011 10:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67101 Salary received by a High Court Judge was treated as taxable under the head "Salaries" despite the argument that no conventional employer-employee relationship existed. The Tribunal applied the section 14 classification scheme to all income and held that section 15 is not defeated merely because the payer cannot be identified as an employer in the ordinary sense. It read "employer" in section 15 broadly to avoid excluding clearly salary income from taxation, and noted that tax had in fact been deducted at source, supporting its characterisation as taxable salary receipts. The assessee's challenge was therefore rejected. Case-Laws Income Tax Thu, 04 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67101