2010 (2) TMI 1163

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....el JUDGMENT RE: ITA No. 168 of 2009: This Appeal by the Revenue under section 260-A of the Income Tax Act, 1961 [for short 'the Act'] is directed against the order of the tribunal as well as the Appellate Commissioner for the assessment year 2004-05  who are of the view that certain payment made by the assessee were not in the nature of salary which would attract the provision of sec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 4. While the duration spent at the premises by itself is not the criteria to come to the conclusion that there is a employer - employee relationship the appellant commissioner - the Tribunal which had occasion to examine the contract having opined that it is more in the nature of payment of contractual services and not in the nature of employment there is no justifiable or worthwhile reason ma....