Jawahar Lal Gupta, J. - (1.)IN these six references under the INcome-tax Act, 1961, the following question has been referred to this court:
"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in affirming the order of the Appellate Assistant Commissioner of INcome-tax holding that the income from the paying clinic should be taxed under the head 'Profit or gains of profession' and not under the head 'Salary'?"

(2.)COUNSEL for the parties have referred to the facts in I. T. R. No. 47 of 1985. These may be briefly noticed.
Dr. (Mrs.) Usha Verma was employed with the Government Medical College, Rohtak. She filed her income-tax return for the year 1980-81 and declared a total income of Rs. 52,160. This included the income of Rs. 32,985 received by the assessee from the pay clinic. A deduction of Rs. 13,100 was claimed as deduction from Rs. 32,985 on account of expenses.

(3.)THE Assessing Officer-disallowed the deduction and held that the taxable income was Rs. 65,260.