https://www.taxtmi.com/caselaws?id=177492 The appeal by Revenue under section 260-A of the Income Tax Act against the tribunal and Appellate Commissioner's order for the assessment years 2004-05 and 2005-06 was dismissed. The issue revolved around determining whether payments made by the assessee were salary or contractual payments. The court emphasized that the mere duration spent at the premises does not establish an employer-employee relationship. As the tribunal classified the payments as contractual, the appeals were dismissed. en-us Thu, 04 Feb 2010 00:00:00 +0530 Mon, 11 Jan 2016 14:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177492 The appeal by Revenue under section 260-A of the Income Tax Act against the tribunal and Appellate Commissioner's order for the assessment years 2004-05 and 2005-06 was dismissed. The issue revolved around determining whether payments made by the assessee were salary or contractual payments. The court emphasized that the mere duration spent at the premises does not establish an employer-employee relationship. As the tribunal classified the payments as contractual, the appeals were dismissed. Case-Laws Income Tax Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177492