https://www.taxtmi.com/caselaws?id=159076 A partner of a firm is not an employee for purposes of Section 2(9) of the Employees State Insurance Act, 1948, because the statutory definition requires employment under a contract of service and an employer-employee relationship. Partnership is based on mutual agency and co-ownership, not servitude or control by another. Payment of remuneration or wages to a partner does not change that legal status or create employment. As a result, a partner cannot be counted toward the minimum number of employees needed for the Act to apply. en-us Tue, 27 Nov 1984 00:00:00 +0530 Mon, 17 Nov 2014 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159076 A partner of a firm is not an employee for purposes of Section 2(9) of the Employees State Insurance Act, 1948, because the statutory definition requires employment under a contract of service and an employer-employee relationship. Partnership is based on mutual agency and co-ownership, not servitude or control by another. Payment of remuneration or wages to a partner does not change that legal status or create employment. As a result, a partner cannot be counted toward the minimum number of employees needed for the Act to apply. Case-Laws Indian Laws Tue, 27 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159076