Assessee, an individual and a director in a company. The assessee received  Rs. 66 lakhs from the company and claimed the said amount as a professional/technical service fee assessable as income from business/profession. The Assessing Officer assessed the said amount as salary, which was affirmed by the CIT(A) and Tribunal. On appeal, the Court held that since the assessee had failed to produce any document evidencing that he had rendered services as a financial expert to the company, the amount received by him was rightly assessed as salary income. Order of Tribunal affirmed. (AY. 2013-14 to 2015-16)