https://www.taxtmi.com/caselaws?id=176429 Temporary contractual engagements entered into while practising a profession do not become salary employment unless the professional has given up the profession and accepted permanent service. On the facts, the assessee remained a film actress and merely lent her services for individual films for limited periods, so the receipts were incidental to her profession. The amounts were therefore assessable as professional income under Section 10 and not as salary under Section 7. en-us Tue, 11 Sep 1951 00:00:00 +0530 Tue, 22 Dec 2015 16:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176429 Temporary contractual engagements entered into while practising a profession do not become salary employment unless the professional has given up the profession and accepted permanent service. On the facts, the assessee remained a film actress and merely lent her services for individual films for limited periods, so the receipts were incidental to her profession. The amounts were therefore assessable as professional income under Section 10 and not as salary under Section 7. Case-Laws Income Tax Tue, 11 Sep 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176429