https://www.taxtmi.com/caselaws?id=33233 A clearing and forwarding agent was held not to be a professional firm for income-tax purposes because its work is limited to documentation and facilitating clearance of goods, rather than a profession based on intellectual attainments, specialised skill, or higher learning. The court followed its earlier binding decision in the same assessee's case and the Supreme Court authority relied on there. The question was answered in favour of the revenue and against the assessee. en-us Thu, 16 Apr 2009 00:00:00 +0530 Thu, 08 Sep 2011 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33233 A clearing and forwarding agent was held not to be a professional firm for income-tax purposes because its work is limited to documentation and facilitating clearance of goods, rather than a profession based on intellectual attainments, specialised skill, or higher learning. The court followed its earlier binding decision in the same assessee's case and the Supreme Court authority relied on there. The question was answered in favour of the revenue and against the assessee. Case-Laws Income Tax Thu, 16 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33233