https://www.taxtmi.com/caselaws?id=68293 The Tribunal ruled in favor of the assessee, determining that the receipts from M/s Allen Career Institute should be treated as professional income rather than salary. The Tribunal emphasized the terms of the agreement, the nature of services provided, and the absence of typical employee benefits, concluding there was no employer-employee relationship. Regarding the claim of Rs. 3,18,328 under section 37(1) as professional expenditure, the Tribunal partially allowed the claim, subject to verification by the Assessing Officer. en-us Thu, 30 Nov 2006 00:00:00 +0530 Sat, 03 Sep 2011 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68293 The Tribunal ruled in favor of the assessee, determining that the receipts from M/s Allen Career Institute should be treated as professional income rather than salary. The Tribunal emphasized the terms of the agreement, the nature of services provided, and the absence of typical employee benefits, concluding there was no employer-employee relationship. Regarding the claim of Rs. 3,18,328 under section 37(1) as professional expenditure, the Tribunal partially allowed the claim, subject to verification by the Assessing Officer. Case-Laws Income Tax Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68293