TMI Blog1991 (6) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax Officer declined the relief on the ground that the business of the assessee was formed by splitting up an already existing business and that the assessee had not employed any workers. There is also a remark that the audit report had been filed late. The Commissioner (Appeals) rejected the two points raised by the Income-tax Officer. With regard to splitting up of the business and late filing of the audit report, he remarks that they do not justify rejection of the claim. We entirely agree with the Commissioner (Appeals) that neither of the aforesaid two could result in denial of the claim. The audit report has been subsequently filed and there is no reason why the same should not be taken into consideration. The objection raised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torts have attempted to lay down some general tests. For example, in Pollock's Law on Torts, the distinction has thus been brought out: 'A master is one who not only prescribes to the workman the end of his work, but directs or at any moment may direct the means also, or, as it has been put, "retains the power of controlling the work", a servant is a person subject to the command of his master as to the manner in which he shall do his work... An independent contractor is one who undertakes to produce a given result but so that in the actual execution of the work he is not under the order or control of the person for whom he does it, and may use his own discretion in things not specified beforehand...' Clerk Lindsell on Torts (Edn. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nship of employer and employee between them. 11. A relief under section 80HH is given to an assessee who is running an industrial undertaking. Naturally the Industrial law should apply to the workers and such a case could exist if only the workers are servants in the undertaking. 12. The point considered by the Tribunal in the case of K.R. Jewellers, Belgaum, was whether the assessee who had run a small scale industry where workers were being paid on piece work and that was in connection with relief claimed under section 80HHA. The context in which the Tribunal considered the matter was altogether different in the case of K.R. Jewellers. 13. We are clearly of the view that workers who undertake to do job work, or where the assessee ge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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