1988 (12) TMI 127

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....horities who were his employers,. It was further contended that the amount could be regarded as profit in lieu of salary also. The ITO rejected these contentions on the ground that there was no employer-employee relationship between the assessee and the hospital authorities and taxed the amount as income from profession. 2. Before the AAC the same contentions were advanced. It was further contended that the definition of 'salary' under s. 17(1) was inclusive and it included profit in lieu of salary. The AAC has allowed the assessee's claim observing as follows: "The appellant gives professional advice to the patient at the 2 general hospital referred above at the instances of the hospital authorities for which he is paid monthly honor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....blic or both. The assessee has filed certain written submissions in which he has relied upon the following two decisions and submitted that they showed that even when a person had ceased to be an employee standard deduction was available: 1. ITO vs. Lt. Col. G.R. Chopra (1985) 45 CTR (Trib) (Del) 1 : (1985) 11 ITD 662 (Del) (SB). 2. CIT vs. Saroop Krishna (1985) 46 CTR (P&H) 296 : (1985) 153 ITR 1 (P&H) He has also submitted that the remuneration is called honorarium because it is too inadequate looking to the benefit given in the form of knowledge and experience. 4. The decisions relied upon by the assessee relate to pension and in the case of pension there was an employer-employee relationship between the payer and the recipie....