https://www.taxtmi.com/caselaws?id=58381 The Tribunal held that the consultation fees received by the assessee should be treated as income from profession, not salary, as there was no employer-employee relationship with the hospital. The Tribunal found that the hospital did not control the assessee's work, provide employment benefits, or restrict the ability to practice elsewhere. Additionally, the Tribunal concluded that the CIT was not justified in setting aside the ITO's assessment orders, as the ITO had properly considered all relevant materials in assessing the income. As a result, the Tribunal set aside the CIT's order and restored the ITO's assessment, allowing the appeals of the assessee. en-us Wed, 18 Feb 1987 00:00:00 +0530 Sat, 18 Dec 2010 17:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58381 The Tribunal held that the consultation fees received by the assessee should be treated as income from profession, not salary, as there was no employer-employee relationship with the hospital. The Tribunal found that the hospital did not control the assessee's work, provide employment benefits, or restrict the ability to practice elsewhere. Additionally, the Tribunal concluded that the CIT was not justified in setting aside the ITO's assessment orders, as the ITO had properly considered all relevant materials in assessing the income. As a result, the Tribunal set aside the CIT's order and restored the ITO's assessment, allowing the appeals of the assessee. Case-Laws Income Tax Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58381