https://www.taxtmi.com/caselaws?id=62810 A consultant performing only technical and supervisory functions, such as inspection, advice, reporting and recommending remedial measures, was treated as a workman under section 2(s) of the Industrial Disputes Act, 1947. The role did not include authority to bind the employer, administrative control, disciplinary powers, or supervision over subordinates, so it was not managerial or administrative in substance. Applying a broad and pragmatic construction to the welfare definition of workman, the retrenchment compensation received by such an employee qualified for exemption under section 10(10B) of the Income-tax Act, 1961. en-us Wed, 31 Oct 1984 00:00:00 +0530 Fri, 21 Jan 2011 18:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62810 A consultant performing only technical and supervisory functions, such as inspection, advice, reporting and recommending remedial measures, was treated as a workman under section 2(s) of the Industrial Disputes Act, 1947. The role did not include authority to bind the employer, administrative control, disciplinary powers, or supervision over subordinates, so it was not managerial or administrative in substance. Applying a broad and pragmatic construction to the welfare definition of workman, the retrenchment compensation received by such an employee qualified for exemption under section 10(10B) of the Income-tax Act, 1961. Case-Laws Income Tax Wed, 31 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62810