https://www.taxtmi.com/caselaws?id=300111 A factual finding that Employees' State Insurance contributions remained unpaid was sustained where the company produced no payment vouchers or account books and did not effectively press limitation, so no second-appeal interference was warranted on a pure question of fact. The analysis also treated directors of a limited company as outside the category of employees for contribution purposes, since they answered the description of principal employer rather than wage-earning staff. On that basis, emoluments paid to directors could not be included in the wage base for ESI contribution assessment. en-us Wed, 07 Mar 1984 00:00:00 +0530 Wed, 12 Jan 2022 13:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300111 A factual finding that Employees' State Insurance contributions remained unpaid was sustained where the company produced no payment vouchers or account books and did not effectively press limitation, so no second-appeal interference was warranted on a pure question of fact. The analysis also treated directors of a limited company as outside the category of employees for contribution purposes, since they answered the description of principal employer rather than wage-earning staff. On that basis, emoluments paid to directors could not be included in the wage base for ESI contribution assessment. Case-Laws Indian Laws Wed, 07 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300111