https://www.taxtmi.com/caselaws?id=19659 The High Court ruled in favor of the Revenue, affirming that Mr. Guzek was considered an employee of the assessee-company for the assessment years 1968-69 and 1969-70. The provisions of section 40(c)(iii) were found to be applicable in the case. The Tribunal's decision to treat Mr. Guzek as an employee was upheld, with the High Court concluding that the agreements and correspondence between the parties indicated an employment relationship. The reference was disposed of in favor of the Revenue, with no costs awarded to either party. en-us Thu, 04 Nov 1993 00:00:00 +0530 Sat, 07 Nov 2009 16:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19659 The High Court ruled in favor of the Revenue, affirming that Mr. Guzek was considered an employee of the assessee-company for the assessment years 1968-69 and 1969-70. The provisions of section 40(c)(iii) were found to be applicable in the case. The Tribunal's decision to treat Mr. Guzek as an employee was upheld, with the High Court concluding that the agreements and correspondence between the parties indicated an employment relationship. The reference was disposed of in favor of the Revenue, with no costs awarded to either party. Case-Laws Income Tax Thu, 04 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19659