Surrendered Income of Doctor is Professional Income unless there is clear contrary Evidence

Bharat Vipan Garg Vs PCIT (ITAT Chandigarh)

Introduction: The Income Tax Appellate Tribunal (ITAT) Chandigarh delivered an essential judgment in the case of Bharat Vipan Garg Vs PCIT. The crux of the issue was how to treat surrendered income, specifically whether it can be treated as income from a medical profession without clear evidence to the contrary.

Background and Facts: Bharat Vipan Garg, a medical professional, appealed against an order fr

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