https://www.taxtmi.com/caselaws?id=457183 The Labour Court's finding that no employer-employee relationship existed was upheld because the workman failed to discharge the burden of proving a master-servant relationship. Emails, Form 16A records, the tourism licence, and the work experience certificate were treated as consistent with assignment-based freelance engagement, while tax deduction under the contractor/sub-contractor head supported that conclusion. The High Court reiterated that under Articles 226 and 227 it cannot function as an appellate forum or reappreciate evidence, and will interfere only where findings are perverse, unsupported by evidence, or vitiated by jurisdictional or legal error. No ground for writ interference was made out. en-us Thu, 01 Sep 2022 00:00:00 +0530 Tue, 10 Sep 2024 20:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457183 The Labour Court's finding that no employer-employee relationship existed was upheld because the workman failed to discharge the burden of proving a master-servant relationship. Emails, Form 16A records, the tourism licence, and the work experience certificate were treated as consistent with assignment-based freelance engagement, while tax deduction under the contractor/sub-contractor head supported that conclusion. The High Court reiterated that under Articles 226 and 227 it cannot function as an appellate forum or reappreciate evidence, and will interfere only where findings are perverse, unsupported by evidence, or vitiated by jurisdictional or legal error. No ground for writ interference was made out. Case-Laws Indian Laws Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457183