https://www.taxtmi.com/caselaws?id=103360 Where a director is, on the facts, under the control of the board and engaged on stipulated terms, the remuneration is assessable as salary income because the relationship is that of employer and employee; the assessee is therefore entitled to standard deduction. The reference to adjustment under section 143(1)(a) did not change the substantive character of the receipt, and the departmental challenge failed. en-us Thu, 14 Mar 2002 00:00:00 +0530 Wed, 22 Feb 2012 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103360 Where a director is, on the facts, under the control of the board and engaged on stipulated terms, the remuneration is assessable as salary income because the relationship is that of employer and employee; the assessee is therefore entitled to standard deduction. The reference to adjustment under section 143(1)(a) did not change the substantive character of the receipt, and the departmental challenge failed. Case-Laws Income Tax Thu, 14 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103360