https://www.taxtmi.com/caselaws?id=250728 The High Court upheld the Tribunal's decision that there was no employer-employee relationship between the assessee and the consultant doctors for income tax assessment purposes. The court emphasized the importance of factual analysis in applying the law correctly, stating that no question of law was found to be involved. The agreement between the parties did not establish typical employer-employee indicators, such as administrative control or provisions for benefits like provident fund and gratuity. The court's role was to ensure proper application of the law based on factual findings, leading to the dismissal of the appeal. en-us Thu, 04 Jul 2013 00:00:00 +0530 Tue, 23 Feb 2016 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250728 The High Court upheld the Tribunal's decision that there was no employer-employee relationship between the assessee and the consultant doctors for income tax assessment purposes. The court emphasized the importance of factual analysis in applying the law correctly, stating that no question of law was found to be involved. The agreement between the parties did not establish typical employer-employee indicators, such as administrative control or provisions for benefits like provident fund and gratuity. The court's role was to ensure proper application of the law based on factual findings, leading to the dismissal of the appeal. Case-Laws Income Tax Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250728