2002 (3) TMI 598

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....al raising the issue that in the facts and under the circumstances of the case and in view of the decision of the Hon'ble Orissa High Court in the case of CIT v. Smt. Shanti Devi [1993] 199 ITR 8001 the ld. Deputy Commissioner (Appeals) was not correct in law in directing the Assessing Officer to treat remuneration of the assessee as salary income and allowed standard deduction therefrom. 2. The ....

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....ard has power to remove and dismiss the Director and further the appointment is on the basis of certain terms and conditions approved by the Board. The ld. Deputy Commissioner (Appeals), therefore, in this particular case established that there was an employer employee relationship, accordingly he directed the Assessing Officer to treat the remuneration of the assessee as salary income and allowed....