https://www.taxtmi.com/caselaws?id=21023 A director's remuneration was examined to see whether it amounted to salary creating an employer-employee relationship and supporting deduction under section 16(i) of the Income-tax Act, 1961. The Orissa HC applied its earlier ruling on identical articles of association and found that the director was not in an employment relationship with the company. As no employer-employee relationship existed, the claim for deduction under section 16(i) failed, and the reference was answered in favour of the Revenue. en-us Thu, 06 Aug 1992 00:00:00 +0530 Wed, 18 Nov 2009 16:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21023 A director's remuneration was examined to see whether it amounted to salary creating an employer-employee relationship and supporting deduction under section 16(i) of the Income-tax Act, 1961. The Orissa HC applied its earlier ruling on identical articles of association and found that the director was not in an employment relationship with the company. As no employer-employee relationship existed, the claim for deduction under section 16(i) failed, and the reference was answered in favour of the Revenue. Case-Laws Income Tax Thu, 06 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21023