https://www.taxtmi.com/caselaws?id=126977 A remunerated director may hold a dual capacity and, where remuneration is paid for work done for the company, is not excluded from the definition of employee merely because of the office held. Applying section 2(9) of the Employees' State Insurance Act, 1948, the remunerated directors had to be counted with other workmen when determining whether the statutory employee threshold for coverage was met. On that basis, the directors were treated as employees and the establishment fell within the Act's coverage. en-us Mon, 02 Mar 2009 00:00:00 +0530 Mon, 17 Nov 2014 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126977 A remunerated director may hold a dual capacity and, where remuneration is paid for work done for the company, is not excluded from the definition of employee merely because of the office held. Applying section 2(9) of the Employees' State Insurance Act, 1948, the remunerated directors had to be counted with other workmen when determining whether the statutory employee threshold for coverage was met. On that basis, the directors were treated as employees and the establishment fell within the Act's coverage. Case-Laws Companies Law Mon, 02 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126977