1989 (7) TMI 152

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....umstances of the case and in law, the CIT(A) erred in entertaining the assessee's claim that his income from honararium should be assessed under the head "Income from Profession' when no such claim had been made at the time of the assessment proceedings. Without prejudice to ground no. 1 above, on the facts and in the circumstances of the case and in law, the AAC erred in holding that the assessee....

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....unting to Rs. 11,400 out of fees received from LIC amounting to Rs. 18,888. He contended that the assessee has not submitted any evidence to support to conveyance expenses of Rs. 11,400 incurred by the assessee. 3. The learned counsel for the assessee submitted that the assessee derives professional income from the following sources: (i) Honorarium received from Bai Jerbai Wadia Children's Hos....

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.... for earning income from profession by way of honorarium from the aforesaid hospital and also for earning fees from various persons, whose medical examination is done by the assessee on behalf of the LIC. The learned counsel further contended that the conveyance expenses incurred by the assessee amounting to Rs. 11,400 is most reasonable and hardly warrants any dis-belief o suspicion. He also cont....

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....the head 'Income from Profession' and not under the head 'Income from Salary'. The AAC has given the following finding with regard to the nature of honorarium received by the assessee and also with regard to deductibility of conveyance expenses in para 4 of his order which reads as under; "As regard the nature of income, I hold that honorarium received should be taxed as income from profession b....