above proposition. As regards, the
number of workers, it was also pointed out that casual workers and
contract workers were required to be taken into ... Works Private Limited (339 ITR 491).
Taking into account the casual/contract workers, the assessee did
fulfill the condition of requisite number of workers being
very
high value. He failed to note that the contract workers were temporary in nature
and they were utilized for incidental domestic purpose and there
tendu leaves and
tobacco and got them rolled into bidies by contract
workers and thereafter, sold those bidies - Assessee
claimed relief under sections ... could not be denied merely because it got
work done through contract workers - Held yes."
8.2 The Hon'ble Gujarat High Court
market. Furthermore, merely
because an assessee gets the work done through contract workers, in other words,
enters into a contract with the workers and pays
done.
Distinction between contract of services and contract for services is
firmly established. In the case of contract of service, the persons
hiring the service ... contract of services and contract for service. It was opined that in the
case of contract for service, the person receiving the contract could
casual workers employed in the
manufacturing process. It was also submitted that the word
'worker' includes 'casual, permanent, temporary worker'.
Therefore ... engaged in manufacturing process were ranging form 6 -
12; casual and contracted workers were 8 to 9; 2 persons were
assisting for purchase at Barabanki
with its sister concern
was obliged to provide only those number of workers which were
existing at the time of agreement.
3. On the facts ... increase in wages and salary to its own staff and contract workers
ignoring that section 40A(2)(b) of the Act operates irrespective
Twilight Jewellery Pvt. Ltd
that it is mainly engaged as contract manufacturer or job worker for its AE on
whose behalf it has been manufacturing ... jewellery as per designs. The assessee is only a job worker
or a contract manufacturer who is entitled for making charges based on its cost
contractor, containing the terms and conditions
of a contract for loading packed cement bags into wagons or trucks.
The contractor was to be paid ... terms and conditions of the contract any reimbursement of the
amount paid by him to the workers, from the sum envisaged therein, as
suggested
workers
who are individuals, small groups, families etc. This is home industry of the city.
These sub job workers are small individuals, group of individuals ... these sub job workers as they are scattered over the city and assessee has no
contact with them. Assessee's contract was with
