SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 194J and for the purpose of maintenance of books of account respectively. However, for assessing the income under the head salary, there ought to be the relationship of employer and employee, which can be discerned from the agreement and the terms of contract. It has been held in the case of Commissioner of Income-tax (TDS), Chandigarh

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes