TMI Blog2020 (3) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... KOLKATA HIGH COURT] wherein, it has been held that prima facie test for the determination of relationship between master and servant is the existence of the right in the master to supervise and control the work done by the servant not only in the matter of directing what work the servant is to do, but also the manner in which he shall do his work; that the nature or extent of control which is requisite to establish the relationship of employer and employee must necessarily vary from business to business and is by its very nature, incapable of precise definition; that the correct method of approach, therefore, would be to consider whether having regard to the nature of the work there was due control and supervision by the employer; that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing common grounds: 1. That the learned ITO(TDS) and CIT(A) has erred in law and on facts in issuing joint show cause notice under section 201(1)/201(1A) read with section 194C of the I.T. Act, 1961, dated 28.02.2014 for financial years 2009-10 to 2012-13 and the impugned order is void ab initio. 2. That the learned ITO(TDS) and CIT(A) has erred in law and on facts in passing the joint order under section 201(1)/201(1A of the I.T. Act, 1961 for F.Ys. 2009-10 to 2012-13 and declaring the appellant assesse to be an assessee in default in respect of the amount of ₹ 18,56,130/- and directing the appellant to pay the sum of ₹ 18,56,130/- and the impugned order is illegal as such. 3. That the learned ITO(TDS) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 194C of the Act and so, TDS ought to have been deducted on contract basis; that the fund had been issued from the Central/State Government, to construct new building/additional rooms in the primary schools at different blocks coming directly under the Basic Shiksha Adhikari. The deductor/appellant was declared to be an assessee in default in respect of an amount of ₹ 18,56,130/-. 5. The ld. CIT(A) confirmed the action of the Assessing Officer with regard to the TDS concerning salary of staff of Kasturba Gandhi Balika Vidyalayas. Aggrieved, the assessee is in appeal before us. 6. Heard. The ld. CIT(A) has confirmed the action of the Assessing Officer in holding the deductor/appellant to be an assessee in default, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his work; that the nature or extent of control which is requisite to establish the relationship of employer and employee must necessarily vary from business to business and is by its very nature, incapable of precise definition; that the correct method of approach, therefore, would be to consider whether having regard to the nature of the work there was due control and supervision by the employer; that a person can be a workman even though he is paid not per day, but by the job; that the fact that rules regarding hours of work, etc., applicable to other workmen may not be conveniently applied to them and the nature as well as the manner and method of their work would be such as cannot be regulated by any directions given by the Industrial T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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