B.Tech professional's coaching income classified as professional receipts, not salary; expenses to be reviewed by Assessing Officer.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Salary receipt OR professional receipt - B.Tech professional provides coaching services to an Institute, which provides coaching for preparation of IIT entrance test. He was free to do work with other institutions also. - assessee’s receipts are professional receipts not salary. Expenses claimed by the assessee are to be considered by AO.....