1992 (8) TMI 35

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... assessment years. 1978-79, 1979-80, 1980-81 and 1981-82, was assessed as income from other sources. She claimed the same to be salary from the company and, on that account, urged that she would be entitled to deduction under section 16(i) of the Income-tax Act, 1961. Her claim was rejected. Aggrieved by the order, she preferred an appeal before the Appellate Assistant Commissioner where her claim .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an employee and an employer so that the assessee would be entitled to the deduction under section 16(i) of the Income-tax Act, 1961 ? " Other directors of the company were similarly assessed and had become successful before the Tribunal by interpretation of the clauses of the same articles of association of the company. In S. J. C. Nos. 20 to 29 of 1987 and batch ( CIT v. Shanti Devi [1993] 199 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X