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1 - 10 of 17 (0.38 seconds)Section 192 in The Income Tax Act, 1961 [Entire Act]
The Coinage Act, 2011
Section 133A in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax, Uttar ... vs Manmohan Das (Deceased) on 5 November, 1965
CIT Vs. Manmohan Das, (1966) 59 ITR 699, 703 (SC)|
The fact that a person may hold an office and that he should receive a remuneration by virtue of
that office does not necessarily bring about a relationship of master and servant between him
and the person who pays him the remuneration or the relationship of an employer and an
employee, it all depends upon the contract under which the individual who receives the
remuneration is employed. In employment, there are certain basic concepts:-
Section 201 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Deep Nursing Home And Children Hospital on 4 October, 2007
i. DC1T vs. Yashoda Super Specialty Hospital (2010) 133 TTJ 17 (Hyd),
ii. CIT vs. Deep Nursing Home & Children Hospital (2008) 169 Taxman 189(Punj
&Har)
Indian Medical Association vs V.P. Shantha & Ors on 13 November, 1995
There is a well-recognised distinction between a 'contract of service' and a 'contract for
services'. A 'contract for services' implies a contract whereby one party undertakes to render
services, e.g., professional or technical services, to or for another in the performance of which lie
is not subject to detailed direction and control but exercise professional or technical skill and
uses his own knowledge and discretion. A 'contract of service' implies relationship of master
and servant and involves an obligation to obey orders in the work to be performed and as to its
mode and manner of performance [Indian Medical Association Vs. V.P. Shantha, (1995) 6 SCC
651, 673 = (1996) 86 Comp Cas 806, 829 (SC)].
Commissioner Of Income-Tax vs Lakshmipati Singhania. on 13 April, 1972
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.