KUSUM DEEP,ROORKEE vs. INCOME TAX OFFICER, ROORKEE

ITA 270/DDN/2026Status: DisposedITAT Dehradun28 July 2026AY 2024-254 pages
AI SummaryAllowed

What were the facts?

The assessee, a retired Professor from IIT Roorkee, received consultancy fees which were offered to tax under 'income from other sources' with a 15% deduction for expenses. The AO treated these receipts as 'Salary' income under Section 15 and disallowed the claimed deduction.

What did the Tribunal hold?

The Tribunal held that consultancy receipts by professors from IIT Roorkee, similar to previous cases, should be treated as income from other sources and allowed the claim of 15% expenses. The lower authorities' actions were reversed.

What were the issues?

Whether consultancy fees received by a retired professor from IIT Roorkee should be treated as 'Salary' income or 'Income from other sources', and if the latter, whether the claimed deduction for expenses is admissible.

Which sections of the Income-tax Act were involved?

Section 15

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN CIRCUIT BENCH: DEHRADUN

Before: SHRI MAHAVIR SINGH & SHRI SANJAY AWASTHI

For Appellant: Shri Pavitra H. Arora, Adv. &, Shri Ayush Bathla, Adv
For Respondent: Shri Deepak Choudary, JCIT
Hearing: 20/07/2026Pronounced: 28/07/2026

PER BENCH: This appeal by assessee is arising out of the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi [CIT(A)] in Appeal No. NFAC/2023-24/10542011, dated 18.03.2026. The assessment was framed by AO, NFAC, Delhi for the Assessment Year 2024-25 under section 143(3) r.w.s 144B of the Income -tax Act, 1961 (hereinafter referred to ‘the Act’) vide order dated 18.03.2026. 2. The only issue in this appeal of assessee is regarding the order of Ld. CIT(A) confirming the action of the Ld. AO in making the addition by treating the Kusum Deep vs. ITO

consultancy receipt of Rs.29.51,000/- from IIT Roorkee as ‘Salary’ income u/s 15 of the Act and, thereby disallo

The order continues below.

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