2010 (9) TMI 1088

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....G.E. VEERABHADRAPPA, V.P. This appeal by the assessee arises out of the order of CIT(A), Rohtak for Asstt. Year 2006-07. 2. The only dispute in this appeal relates to the payments received from M/s South East Asia Marine Engg. & Construction Ltd. and M/s Dolphin Offshore Enterprises Ltd. amounting to Rs. 11,43,150/- and Rs. 2,73,625/- respectively, total being Rs. 14,16,775/-. The AO has tre....

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.... the assessee should be regarded as rendering professional service and the receipts in question, according to him, are not part of receipt from any employment, giving rise to employer and employee relationship between the payer and recipient of the amount. According to him, the TDS which have been deducted u/s 194-C and 194-J as applicable to fees for technical services or contract and not u/s 192....

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.... temporary period. Basically, the contract is one for doing services on vessels and the payments are made on daily basis, extending for a trip. In fact, the assessee's counsel admitted that during the period of service contract, he has to serve exclusively for the company and will not take up employment or render service to any other organization without the written approval of the company. The se....

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....yer. Although there are certain terms in the contract specifying that it is not a contract of employment, that does not in any way alter the situation. After all, there could be employment contract even for a shorter duration. The absence of provident fund etc. does not turn the contract into one of professional service. The assessee, on his part, has only provided labor contract. At best, he coul....