https://www.taxtmi.com/article/detailed?id=6376 Whether contract workmen are treated as employees depends on the assessee's control over the work and manner of performance; where contract workers operate under the assessee's directions in the manufacturing process they must be counted as "workmen" for meeting the employee threshold, while staff not connected with manufacturing may be excluded, and separate books and independent appointments inform unit-wise counts. en-us Sat, 08 Aug 2015 06:10:00 +0530 Sat, 08 Aug 2015 06:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6376 Whether contract workmen are treated as employees depends on the assessee's control over the work and manner of performance; where contract workers operate under the assessee's directions in the manufacturing process they must be counted as "workmen" for meeting the employee threshold, while staff not connected with manufacturing may be excluded, and separate books and independent appointments inform unit-wise counts. Articles Income Tax Sat, 08 Aug 2015 06:10:00 +0530 https://www.taxtmi.com/article/detailed?id=6376