Student
3986 Points
Joined July 2018
1. For the purpose of considering the income under the head profession, the service should have been very unique and it should be specific.
2. There is nothing unique and specific in case of the supply of manpower supply.
3. Hence, income from manpower supply will be considered as business income and relevant ITR in case of the above income would be ITR 3 for the AY 2019-20.
Please correct me if the above solution has an alternative view.