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Documents citing Commissioner Of Income-Tax vs Lakshmipati Singhania. on 13 April, 1972

Stya Paul vs Commissioner Of Income-Tax (Central) on 30 September, 1977

In CIT v. Lakshmipati Singhania [1973] 92 ITR 598 (All), the assessee was appointed as an adviser of a company by a board resolution which did not contain any terms and conditions under which he was to work. He was allowed a rent-free accommodation and the question was whether the value of the rent-free accommodation was assessable as salary or perquisite. The Allahabad High Court answered the question in the negative by holding that he was not a servant of the company.
Calcutta High Court Cites 36 - Cited by 4 - Full Document

Thane - 1 Commissionerate vs M/S.Nicholas Piramal (India) Ltd on 14 August, 2009

The submission is that it is only a rule of evidence and such rules of procedural law, they can be applied for the period prior to 1st April 2000 also. Learned counsel seeks to rely on the judgment of the Supreme Court in Commissioner of Wealth Tax Vs. Sharvan Kumar Swarup 1994 (210) ITR 886 (SC) and in Commissioner of Wealth Tax Vs. Lakshmipat Singhania - 1978 (111) ITR 272 (Alld). In our opinion, it is not possible to accept such a submission. Once there be rules in force, it is those rules which are to be applied. Rules subsequently made may be as a result of experience cannot be made retrospective unless so provided. In the instant case, the rule is prospective from the date the rules come into force and cannot be applied retrospectively. That submission therefore has to be rejected.
Bombay High Court Cites 21 - Cited by 0 - F I Rebello - Full Document

Quality Care India Ltd., Hyderabad vs Department Of Income Tax on 23 October, 2009

In short, in all cases, the correct method of approach is whether having regard to the nature of work, there is due control and supervision by the employer (CIT Vs. Lakshmipathi Singhania 1973 92 ITR 598). As opposed to the above, if the services rendered by a professional are merely incidental to the practicing of the profession and the professional is completely free to offer services to others, his income cannot be considered as salary income as the same arises out of practicing of profession. After going through the service contract, the CIT(A) observed as follows:
Income Tax Appellate Tribunal - Hyderabad Cites 12 - Cited by 0 - Full Document

A. Sandeep, New Delhi vs Department Of Income Tax on 11 February, 2011

2.1 Inter alia, copies of TDS certificates were also appended to the aforesaid reply. After considering the aforesaid reply, the AO issued a show-cause notice to the assessee as to why his receipts from the aforesaid company PCPL be not treated as salary, there being no office or infrastructure in support of business allegedly carried on by the assessee. In response, the assessee replied along with a clarification from the company that the assessee was carrying on the professional interactions at his office at M-1, Chitranjan Park, New Delhi with the representatives of the company. As regards the nature of payments, the company replied that these were professional payments and not on account of salary, the relationship between the company and assessee being not of employer and employee. Regarding nature of work, it was explained by the company that they had published many magazines and Shri Sandeep rendered his professional services for publishing the magazines like Business & Economy, 4 Ps Business & Marketing and The Sunday Indian. It was further pointed out that Shri Sandeep issued directions to employees of the company besides undertaking marketing promotion activities, etc. However, the AO did not accept the submissions of the assessee and assessed the amount received from the aforesaid company under the head salary in the light of decisions in the case of Dharagadhra Chemical Works Ltd. vs. State of Saurashtra AIR 1957 SC 264, Indian Medical Association vs. Shantha(VVP) (1995) 6 SSC 651(SC),Piyare Lal Adishwas Lal vs. CIT 40 ITR 17 (SC) and CIT vs. Lakshmipati Singhania 92 ITR 598 (All.). Accordingly, the AO disallowed expenses of Rs.18,48,739/- on account of vehicle running and maintenance, depreciation on building and interest, etc. 3 .On appeal, the learned CIT (A) directed to assess the amount received from PCPL under the head professional receipts and reduced the disallowance on account of expenses in the following terms :-
Income Tax Appellate Tribunal - Delhi Cites 12 - Cited by 0 - Full Document

Ivy Health Life Sciences (P) Ltd., ... vs Department Of Income Tax on 1 October, 2012

Case Laws Commissioner of Income-tax v. Lakshmipati Singhania|1973| 92 ITR 598-(AlI) Ordinarily, in the case of a master and servant, the servant works under the control of the master. The master can tell the servant what to do and how to do. Generally, a servant is not only a person who receives instructions from his master, but is also subject to the master's right to control the manner in which he carries out those instructions.
Income Tax Appellate Tribunal - Chandigarh Cites 19 - Cited by 1 - Full Document

Mylan Laboratories Ltd vs Hyderabad -Hyderabad - G S T on 30 April, 2025

30. Pro-rata credit it is submitted has been statutorily provided in Cenvat Credit Rules 2004 with effect from 1.4.2008 and the principles and basis enshrined in those rules can be applied for the past period. The submission is that it is only a rule of evidence and such rules of procedural law, they can be applied for the period prior to 1st April 2000 also. Learned counsel seeks to rely on the judgment of the Supreme Court in Commissioner of Wealth Tax Vs. Sharvan Kumar Swarup 1994 (210) ITR 886 (SC) and in Commissioner of Wealth Tax Vs. Lakshmipat Singhania - 1978 (111) ITR 272 (Alld). In our opinion, it is not possible to accept such a submission. Once there be rules in force, it is those rules which are to be applied. Rules subsequently made may be as a result of experience cannot be made retrospective unless so provided. In the instant case, the rule is prospective from the date the rules come into force and cannot be applied retrospectively. That submission therefore has to be rejected."
Custom, Excise & Service Tax Tribunal Cites 42 - Cited by 0 - Full Document

Income-Tax Officer vs D.N. Dhingra on 23 April, 1982

To put in other words, the test which is uniformly applied in order to determine the relationship of master and servant is the existence of a right of control in respect of the manner in which the work is to be done. Of course, the nature or extent of control which is requisite to establish the relationship of employer and employee must necessarily vary from business to business and is by its very nature incapable of precise definition. Generally a master is one who not only directs what and when a thing is to be done, but also how it should be done. A servant is not only a person who receives instructions from his master, but is also subject to the master's right to control the manner in which he carries out those instructions : See in this connection Dharangadhara Chemical Works Ltd. v. State of Saurashtra [1951] SCR 152, and CIT v. Lakshmipati Singhania [1973] 92 ITR 598 (All.).
Income Tax Appellate Tribunal - Delhi Cites 7 - Cited by 0 - Full Document

R And P Exports vs Income-Tax Officer on 17 November, 1992

6. After examining the rival submissions, we are of the view that the facts of the assessee's case do not fall within the parameters laid down by the provisions of Sections 80HH and 80-1 which stipulate the employment of 20 or more workers where an assessee operates without the aid of power. It is accepted on the part of the assessee that its workers are less than 20 and it does not work with the aid of power. In our opinion, what the aforesaid two Sections stipulate is a direct employment which by no stretch of imagination can rope in the employees/workers of outside parties whose services have been availed of by the assessee in its own manufacturing or processing activities either on contract basis/job basis or on per piece basis.
Income Tax Appellate Tribunal - Delhi Cites 4 - Cited by 2 - Full Document
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