Search Results Page
Search Results
1 - 7 of 7 (0.17 seconds)Section 7 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Bombay ... vs Lady Navajbai R. J. Tata. on 11 September, 1946
As observed by Chagla J. in Commissioner of Income-tax v. Lady Navajbai R. J. Tata :
Commissioner Of Income Tax, Patiala vs Patiala Flour Mills Co. Pvt. Ltd., ... on 6 October, 1968
No payment can fall to be taxed under section 7 unless the relationship of employer and employee exists between the payer and the payee. See Commissioner of Income-tax v. Mills Stores Co., Commissioner of Income-tax v. R. Johnstone and David Mitchell v. Commissioner of Income-tax. Whether in a given case the relationship of master and servant exists between the payer and the payee would depend on the facts and circumstances of each case.
Section 256 in The Income Tax Act, 1961 [Entire Act]
David Mitchell vs Commr. Of Income-Tax, West Bengal on 25 January, 1956
No payment can fall to be taxed under section 7 unless the relationship of employer and employee exists between the payer and the payee. See Commissioner of Income-tax v. Mills Stores Co., Commissioner of Income-tax v. R. Johnstone and David Mitchell v. Commissioner of Income-tax. Whether in a given case the relationship of master and servant exists between the payer and the payee would depend on the facts and circumstances of each case.
Section 12 in Income Tax Rules, 1962 [Entire Act]
1