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2016 (1) TMI 541 - PUNJAB AND HARYANA HIGH COURT

2016 (1) TMI 541 - PUNJAB AND HARYANA HIGH COURT - TMI - Service of an independent contractor - whether would be taxable as salary contrary to the contract of service dated 9th February, 2004 and 14th November, 2005? - Held that:- In case, it is 'contract for service', the income of the doctors would fall under the head 'income from business or profession' whereas under 'contract of service, it would partake the character of salary which is dependent upon master-servant relationship. It is alway .....

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, (2004 (2) TMI 688 - SUPREME COURT) observed that the question whether the relationship between the parties is one of the employer and employee is a pure question of fact. The control test and the organization test are not the only factors whereas several other factors viz. who is the appointing authority; who is pay master; who can dismiss; how long alternative service lasts; the extent of control and supervision; the nature of the job e.g. Whether it is professional or skilled work; nature of .....

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of 14 days in refiling the appeal is condoned. 2. This appeal has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 (in short the Act ) against the order dated 30.9.2010 (Annexure A-9) passed by the Income Tax Appellate Tribunal, Delhi Bench G , New Delhi (hereinafter referred to as the Tribunal ) in ITA No. 3897/Delhi/2009 for the assessment year 2006-07. The appeal was admitted by this Court vide order dated 24.7.2012 for determination of the following substantial q .....

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d Construction Ltd. vide letters dated 13.7.2005 (Annexure A-1) and dated 14.11.2005 (Annexure A-2). Vide letter dated 14.2.2006 (Annexure A-3), the appellant was again re-engaged by the said company. He was also engaged by Dolphin Offshore Enterprises vide letter dated 9.2.2004 (Annexure A-4) and the said contract was further extended vide letter dated 6.6.2004 (Annexure A-5). The TDS certificate, Annexure A-6, was issued to the appellant by the said company after deducting the tax at source un .....

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from salary. Feeling aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [for brevity the CIT(A) ]. The CIT(A) vide order dated 29.1.2009 (Annexure A-8) affirmed the order of the Assessing Officer holding that the said receipts were taxable under Section 17 of the Act as salary. Still dissatisfied, the assessee filed an appeal before the Tribunal who vide order dated 30.9.2010 (Annexure A-9) upheld the order of the CIT(A) and dismissed the appeal. Hence, the .....

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lth Life Services Pvt. Ltd., Mohali, Punjab, ITA No. 142 of 2013 decided on 26.8.2015. It was urged that the Tribunal who is the final fact finding authority has not recorded any such clear finding of fact regarding 'contract of service' or 'contract for service' between the appellantassessee and SEAMEC Ltd. and DOE Ltd. based on guiding principles enunciated in M/s Ivy Health Life Services Pvt. Ltd.'s case (supra). It was, thus, contended that in such circumstances it would .....

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e (supra) held that it was required to be seen whether the agreement between the assessee and the concerned doctors was a 'contract for service' or a 'contract of service'. In case, it is 'contract for service', the income of the doctors would fall under the head 'income from business or profession' whereas under 'contract of service, it would partake the character of salary which is dependent upon masterservant relationship. It is always a vexed question to d .....

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at the question whether the relationship between the parties is one of the employer and employee is a pure question of fact. The control test and the organization test are not the only factors whereas several other factors viz. who is the appointing authority; who is pay master; who can dismiss; how long alternative service lasts; the extent of control and supervision; the nature of the job e.g. Whether it is professional or skilled work; nature of establishment and the right to reject, are also .....

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