https://www.taxtmi.com/caselaws?id=177648 The Tribunal upheld the classification of payments received as 'salary income' rather than business income for the assessment year 2006-07. The appellant, a retired Electrical Technician, argued that the payments were for professional services under service contracts, not as salary. However, the Tribunal determined that the nature of the contracts and services provided indicated an employer-service provider relationship, leading to the classification of receipts as salary income under section 44AD of the Income Tax Act. The appeal was dismissed, affirming the lower authorities' decision. en-us Thu, 30 Sep 2010 00:00:00 +0530 Thu, 14 Jan 2016 12:32:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177648 The Tribunal upheld the classification of payments received as 'salary income' rather than business income for the assessment year 2006-07. The appellant, a retired Electrical Technician, argued that the payments were for professional services under service contracts, not as salary. However, the Tribunal determined that the nature of the contracts and services provided indicated an employer-service provider relationship, leading to the classification of receipts as salary income under section 44AD of the Income Tax Act. The appeal was dismissed, affirming the lower authorities' decision. Case-Laws Income Tax Thu, 30 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177648