https://www.taxtmi.com/caselaws?id=291650 A legal consultant's contract was found to be full-time salaried employment because it required office attendance, fixed monthly remuneration and other service-like conditions, bringing her within Rule 49 of Chapter II, Part 6 of the Bar Council of India Rules. Since an advocate cannot continue in full-time salaried employment while practising, she was disentitled to enrolment and a certificate of practice. The enrolment authority was also bound by the Bar Council of India's opinion under the Advocates Act. The court held that the contractual reality, not the tax deduction mechanism, controlled the enrolment question, and dismissed the challenge to refusal of enrolment. en-us Fri, 16 Jun 2017 00:00:00 +0530 Fri, 20 Nov 2020 12:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291650 A legal consultant's contract was found to be full-time salaried employment because it required office attendance, fixed monthly remuneration and other service-like conditions, bringing her within Rule 49 of Chapter II, Part 6 of the Bar Council of India Rules. Since an advocate cannot continue in full-time salaried employment while practising, she was disentitled to enrolment and a certificate of practice. The enrolment authority was also bound by the Bar Council of India's opinion under the Advocates Act. The court held that the contractual reality, not the tax deduction mechanism, controlled the enrolment question, and dismissed the challenge to refusal of enrolment. Case-Laws Indian Laws Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291650