https://www.taxtmi.com/caselaws?id=16779 The Tribunal held that the sum received by the astrologer, musician, and palmist from foreign nationals was a gift and not taxable as professional fees. The Tribunal emphasized the necessity of establishing a connection between professional services and receipts for taxation purposes. Relying on Supreme Court and Madras High Court decisions, the Tribunal found the Department unjustified in treating the amounts as professional fees without evidence of services rendered. The Tribunal's decision was upheld, rejecting the Revenue's application for reference under section 256(2) as no legal question arose from the order. en-us Wed, 20 Aug 1997 00:00:00 +0530 Sat, 12 Sep 2009 12:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16779 The Tribunal held that the sum received by the astrologer, musician, and palmist from foreign nationals was a gift and not taxable as professional fees. The Tribunal emphasized the necessity of establishing a connection between professional services and receipts for taxation purposes. Relying on Supreme Court and Madras High Court decisions, the Tribunal found the Department unjustified in treating the amounts as professional fees without evidence of services rendered. The Tribunal's decision was upheld, rejecting the Revenue's application for reference under section 256(2) as no legal question arose from the order. Case-Laws Income Tax Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16779