https://www.taxtmi.com/caselaws?id=793228 Tax deduction under section 194J was not conclusive of the character of receipts; the assessing authority had to independently determine whether the sums were business income under the presumptive scheme or professional income on the available material. Because the assessee did not cooperate or furnish supporting explanations despite opportunities, the controversy could not be resolved on the existing record. The matter was restored for fresh adjudication through a de novo assessment after granting reasonable opportunity of hearing. en-us Tue, 09 Jun 2026 00:00:00 +0530 Thu, 11 Jun 2026 08:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793228 Tax deduction under section 194J was not conclusive of the character of receipts; the assessing authority had to independently determine whether the sums were business income under the presumptive scheme or professional income on the available material. Because the assessee did not cooperate or furnish supporting explanations despite opportunities, the controversy could not be resolved on the existing record. The matter was restored for fresh adjudication through a de novo assessment after granting reasonable opportunity of hearing. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793228