https://www.taxtmi.com/caselaws?id=208660 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s order, determining that the assessee's receipts were business income rather than salary income. The Tribunal found that there was no employer-employee relationship between the assessee and the organization, emphasizing the independent contractor status of the assessee. Additionally, the Tribunal allowed the expenses claimed by the assessee, stating that they were necessary business expenses. As a result, the Tribunal dismissed the Revenue's appeal, affirming the classification of the receipts as contractual business income. en-us Fri, 14 May 2010 00:00:00 +0530 Fri, 31 May 2013 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208660 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s order, determining that the assessee's receipts were business income rather than salary income. The Tribunal found that there was no employer-employee relationship between the assessee and the organization, emphasizing the independent contractor status of the assessee. Additionally, the Tribunal allowed the expenses claimed by the assessee, stating that they were necessary business expenses. As a result, the Tribunal dismissed the Revenue's appeal, affirming the classification of the receipts as contractual business income. Case-Laws Income Tax Fri, 14 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208660