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TMI Blog1951 (9) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... falls to be computed under Section 7 or Section 10 of the Indian Income-tax Act. The assessee Mrs. Durga Khote is admittedly a well-known film actress. In the year of account which is 1944 she entered into various contracts for serving with several film companies and the contracts were to the effect that her services were lent for the purposes of acting in different films at a certain remuneratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... she received was in the nature of her salaries. Now the mere establishment of relationship of master and servant is not sufficient when we are dealing with a person who is practising a profession because in the course of the practice of that profession it may become necessary for the person to get himself or herself engaged to a particular master temporarily. But even while he or she is so engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is difficult to see how on the facts of this case it can ever be stated that she exchanged her profession for service and ceased to practise her profession and became a salaried servant of the various film companies, with whom she was working in order to practise her profession. Really speaking no authority is needed to establish this proposition, but there is a direct decision of English Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employment, but is a mere engagement in the course of exercising a profession. If Mr. Joshi were right then even when a lawyer engaged himself to conduct a case he would cease to be practising a profession and would be employed by his client for the purpose of conducting his case. I hope such a suggestion will never be made that a lawyer ever becomes a servant of his client by thus carrying ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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