Income head

1. For a service to be considered as a profession it must be very specific to an individual and unique and it should involve an application of his specialized skill and knowledge. 
2. Merely because the activity has attributes of a professional it cannot be considered a profession. 
3. In the case of beautician services, it involves applying make ups and preparing for an event. This service cannot be equated to fashion designing or any other creative work to be considered a profession. 
4. However, a contrary view may also be possible. In the case of CIT P. Stanwill & Co. vs. CIT (supra) it was held that a profession should involve "that a certain amount of skill and knowledge is required in every business; in a profession, it is required in a larger degree though that may not be the sole criterion for judging whether a particular business is a profession or not"
5. But in my view, it cannot be considered a profession. However, there is no express provision to back my view. 
Please correct me if the above interpretation has an alternative view.