https://www.taxtmi.com/caselaws?id=178250 Director remuneration paid solely under a company's articles of association, without an independent employment contract, does not fall under salaries unless an employer-employee relationship exists. Section 7 covers salary, wages, fees, commissions, perquisites and gratuities only where they are paid by an employer to an employee. Holding the office of director and receiving remuneration in that capacity does not by itself establish employment. Such remuneration, including an amount characterised as gratuity, is therefore assessable as income from other sources under Section 12 rather than as salary. en-us Wed, 11 Sep 1946 00:00:00 +0530 Mon, 01 Feb 2016 10:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178250 Director remuneration paid solely under a company's articles of association, without an independent employment contract, does not fall under salaries unless an employer-employee relationship exists. Section 7 covers salary, wages, fees, commissions, perquisites and gratuities only where they are paid by an employer to an employee. Holding the office of director and receiving remuneration in that capacity does not by itself establish employment. Such remuneration, including an amount characterised as gratuity, is therefore assessable as income from other sources under Section 12 rather than as salary. Case-Laws Income Tax Wed, 11 Sep 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178250