https://www.taxtmi.com/caselaws?id=20901 The court ruled in favor of the assessee, determining that the remuneration received should be classified as income from "Other sources" rather than under the head "Salary." The court found no evidence of an employer-employee relationship between the assessee and the payer, emphasizing the nature of their agreement and duties outlined. The decision underscored the significance of assessing the relationship between parties to accurately classify income under the Income-tax Act, 1961. en-us Tue, 22 Dec 1992 00:00:00 +0530 Tue, 17 Nov 2009 18:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20901 The court ruled in favor of the assessee, determining that the remuneration received should be classified as income from "Other sources" rather than under the head "Salary." The court found no evidence of an employer-employee relationship between the assessee and the payer, emphasizing the nature of their agreement and duties outlined. The decision underscored the significance of assessing the relationship between parties to accurately classify income under the Income-tax Act, 1961. Case-Laws Income Tax Tue, 22 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20901