Salary or professional income

Hi
 
I have a specific query relating to the nature of Income i.e. whether the specific income should be treated under the Head - "Salary" or "Professional Income"
 
Background - My friend is a Technical consultant (software professional) and doing work from home as an individual. Normally the income from such work comes under  "Professional Income". Basically such kind of projects are done independently i.e. without the direct control and supervision of the person requiring services. In normal paralance they (who need services) would be termed as clients. Essentially they would tell  "what is to be done" and the person providing service would determine "how is to be done". This would essentially be for a fixed work and may be paid at a fixed rate or hourly (for hours worked).
 
Now there is one assignment in which the nature of work differs substantially -  
1. This assignment has been with a requirement that the provider would work for approx 40 hrs/week.
2. Instead of giving a Fixed Work, the hirer has given a Role in the Team lets say "Manager".
3. There was a HR Interview and a set of Test taken by the hirer based on which the person was selected.
4. Although being hired as an "Independent Contractor", the person works morely under supervision and control of the hirer. Basically the person works as a  member of their Team and gives technical consultancy / co-ordinates their Software Projects. Both the what and how is work is to be done is decided by the hirer to an extent.
 
Now considering the above, does income from such kind of work comes under the catergory of "Salary" (may be named as technical fees / hourly wages) or is it the "Professional Income". Few other points which could have clarified the nature of Income but arent there -    
1. Being a foreign employer/hirer with no Indian connection, no TDS is deducted. Hence neither Form 16 nor 16A is issued.
2. There is no specific Employee benefits but the time spent on work is paid on hourly basis(lum-sum rate).
3. The worker is not kept under hirer payroll (US Payroll) and neither do work from their offices. But the Hirer business model has been such that they hire people across the world who work from their homes over the internet (work from home).
4. Money is remitted through Wire Transfer and it is us who has to declare the purpose of remitance to our banks.
 
Considering above, I feel that the distinction (as to the nature of income from such work) is a very thin line. Under US system, I think the things are pretty clear i.e. their is Direct Income (which arise due to efforts of person whether be it salary or professional income) and then there is Indirect income (from investments, interest etc..) but under Indian System the grouping for work is unclear for the above.
 
So should the above income be categorized under "Salary" or "Professional Income" or since its not clear it may be categorized under "Income from Other Source" ?
 
Thanks
AD