Deputy Commissioner Of Income Tax vs Mangalam Cement Ltd. on 14 October, 2004
Equivalent citations
This opened the path
for the multifactor test.
9
3. Multiple Factor test
(i) The multifactor test includes:
a) Control
b) Ownership of the tools ... multiple factor test' is not applicable. Accordingly, applying the tests
laid down in Achchey Lal (supra), the workmen are job workers, and
the allegation
This opened the path
for the multifactor test.
9
3. Multiple Factor test
(i) The multifactor test includes:
a) Control
b) Ownership of the tools ... multiple factor test' is not applicable. Accordingly, applying the tests
laid down in Achchey Lal (supra), the workmen are job workers, and
the allegation
This opened the path
for the multifactor test.
9
3. Multiple Factor test
(i) The multifactor test includes:
a) Control
b) Ownership of the tools ... multiple factor test' is not applicable. Accordingly, applying the tests
laid down in Achchey Lal (supra), the workmen are job workers, and
the allegation
This opened the path
for the multifactor test.
9
3. Multiple Factor test
(i) The multifactor test includes:
a) Control
b) Ownership of the tools ... multiple factor test' is not applicable. Accordingly, applying the tests
laid down in Achchey Lal (supra), the workmen are job workers, and
the allegation
recognised. This opened the path for the multifactor
test.
3. Multiple Factor test
(i) The multifactor test includes:
a) Control
b) Ownership of the tools ... multiple
factor test' is not applicable. Accordingly, applying the tests
laid down in Achchey Lal (supra), the workmen are job
13
workers
recognised. This opened the path for the multifactor
test.
3. Multiple Factor test
(i) The multifactor test includes:
a) Control
b) Ownership of the tools ... multiple
factor test' is not applicable. Accordingly, applying the tests
laid down in Achchey Lal (supra), the workmen are job
13
workers
through SSC. It is not the case of the workman that he has qualified any test given by the management ... informed about the test where 180 persons have taken the test and have employed on regular basis. This workman did not make any representation
electricians (in all 100) and HHI was to pay for these workmen, wages at the rates mentioned in the Schedule. The work of the labourers ... testing films, radiography reports, inspection--third party fee and all associated test cost which was reimbursed by HHI at a particular rate per workman
previously prepared foundation with the help of welders, engineers, workmen, supervisors;
(5) Testing, commissioning of the equipment; with performance guarantees.
33.8 Prior to despatch