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TMI Blog1992 (12) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Appellate Tribunal, Cuttack Bench, Cuttack ( hereinafter referred to as " the Tribunal under section 256(1) of the Income-tax Act, 1961 ( in short, " the Act"): " Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that the remuneration received by the assessee be assessed as income from 'other sources' and not under the head 'Salary' and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of Income-tax, Berhampur Range, Berhampur (in short, "the AAC " ). The said authority considered the fact that Miss Girdhar was a partner in several partnership firms and, as per the agreement entered into between the assessee and Miss Girdhar, the former was to represent the latter in various work sites situated at different places away from Bhubaneswar. The assessee was supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee was in the nature of salary and the conclusions of the appellate authority are erroneous. There is no appearance on behalf of the assessee in spite of notice. We find that the assessee was entitled to certain percentage of the net profit receivable by Miss Girdhar from the firms where she was a partner and consequently was required to look after her interest and perform his duties as a man of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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