https://www.taxtmi.com/caselaws?id=270749 The Court condoned a 14-day delay in refiling the appeal under Section 260A of the Income Tax Act, 1961. The case involved determining whether the service of an independent contractor should be taxed as salary based on the contract terms. The Court emphasized various factors in employer-employee relationships and set aside the Tribunal's order. It remanded the matter for fresh consideration in line with previous judgment principles. The Tribunal was instructed to hear both parties and issue a detailed order without expressing an opinion on the case's merits. en-us Wed, 02 Dec 2015 00:00:00 +0530 Thu, 14 Jan 2016 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270749 The Court condoned a 14-day delay in refiling the appeal under Section 260A of the Income Tax Act, 1961. The case involved determining whether the service of an independent contractor should be taxed as salary based on the contract terms. The Court emphasized various factors in employer-employee relationships and set aside the Tribunal's order. It remanded the matter for fresh consideration in line with previous judgment principles. The Tribunal was instructed to hear both parties and issue a detailed order without expressing an opinion on the case's merits. Case-Laws Income Tax Wed, 02 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270749