https://www.taxtmi.com/caselaws?id=16834 The High Court of Madras ruled in favor of the Revenue, determining that the salary of an Advocate-General should be taxed under the head "Profits and gains of business or profession" rather than "Salary." The Court emphasized the professional nature of the relationship between the Advocate-General and the State, likening it to that of an advocate and a client. This decision aligned with previous assessments of constitutional post holders and upheld the classification of the salary as professional income, denying the standard deduction under section 16(1) of the Income-tax Act, 1961. en-us Mon, 08 Jun 1998 00:00:00 +0530 Sat, 12 Sep 2009 15:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16834 The High Court of Madras ruled in favor of the Revenue, determining that the salary of an Advocate-General should be taxed under the head "Profits and gains of business or profession" rather than "Salary." The Court emphasized the professional nature of the relationship between the Advocate-General and the State, likening it to that of an advocate and a client. This decision aligned with previous assessments of constitutional post holders and upheld the classification of the salary as professional income, denying the standard deduction under section 16(1) of the Income-tax Act, 1961. Case-Laws Income Tax Mon, 08 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16834