Income shown as Salary Income First and Later claimed as Business Income- ITAT Remands Matter Back to AO

Shri Jalendra Sahoo Vs ITO (ITAT Cuttack) After hearing both the sides and perusing the entire material on record, we find that the assessee before authorities below has stated that on the amount tax has been deducted u/s.194H & 194D of the Act by Seashore Agricultural Promotion Company Pvt. Ltd. ,therefore, this is a non-salary income. It was found by the lower authorities that the assessee was working for Seashore Agricultural Promotion Company Pvt. Ltd and the salary as well as the alleged commission has been received by him during the normal course of working for Seashore Agricultural ...