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    <description>Classification of income as professional or salary depends on the factual matrix; when an assessing officer treats professional receipts as salary the matter is fact specific and not amenable to general commentary, requiring analysis of contractual terms, control, nature of services, and contemporaneous evidence for tax assessment.</description>
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      <description>Classification of income as professional or salary depends on the factual matrix; when an assessing officer treats professional receipts as salary the matter is fact specific and not amenable to general commentary, requiring analysis of contractual terms, control, nature of services, and contemporaneous evidence for tax assessment.</description>
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