Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Nature of receipts of the assessee - income from salary or ...

Income Tax

March 30, 2016

Nature of receipts of the assessee - income from salary or professional receipts - No employee and employer relationship - The sole reason given by the authorities below was that the assessee is a salaried employee and not the professional. - assessee is a professional, income is taxable under the head PGBP- AT

View Source

 


 

You may also like:

  1. Retainership fess - no relationship of an employer & employee - The fees received by assessee did not fall under the category of “Salary” but required to be taxed as...

  2. Non deduction of TDS on payment for professional fees as towards directors salary - Unless employee employer relationship exists, no TDS u/s 194J before 1.7.2012 - AT

  3. Salary receipt OR professional receipt - B.Tech professional provides coaching services to an Institute, which provides coaching for preparation of IIT entrance test. He...

  4. Nature of services - Manpower Supply Agency Service or employer employee relationship to constitute salary - prima facie assessee is liable to pay service tax - AT

  5. TDS u/s 192 or 195 - reimbursement of salary of employees seconded - The employees to whom the part salary were paid by Serco UK on behalf of the Assessee, have...

  6. Deployment of employees – manpower recruitment or supply services – employees continued to remain employee of appellant and their salary being provided by appellant -...

  7. Tax Audit u/s 44AB - Penalty u/s 271B - Failure to get account Audited - Determination of turnover of the Business and Profession - Appellant is a Gynecologist and also...

  8. Whether remittance of salary outside India can be affected for employees on deputation to a group company in India and for employees of Limited Liability Partnership - RBI says Yes

  9. Tax paid by the employer on the salary/remuneration of the employee - Section 17(2) - such payment was to be excluded from the income of the employees - AT

  10. Reimbursement of salary expenses of employees to the sister concern, who were deputed by the sister concern to the assessee does not require deduction of tax at source.

 

Quick Updates:Latest Updates