https://www.taxtmi.com/caselaws?id=241647 The High Court dismissed all income tax appeals, affirming the Tribunal's findings that the appellants did not establish an employer-employee relationship with the company. Therefore, their remuneration could not be considered salary, and they were not entitled to standard deductions under Section 16 (1) of the Income Tax Act. The court also held that the revenue was not estopped from changing its stance based on the evidence presented for the current assessment year. en-us Thu, 19 Jul 2012 00:00:00 +0530 Sat, 28 Dec 2013 09:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241647 The High Court dismissed all income tax appeals, affirming the Tribunal's findings that the appellants did not establish an employer-employee relationship with the company. Therefore, their remuneration could not be considered salary, and they were not entitled to standard deductions under Section 16 (1) of the Income Tax Act. The court also held that the revenue was not estopped from changing its stance based on the evidence presented for the current assessment year. Case-Laws Income Tax Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241647