TaxTMI 
TaxTMI 
2007 (4) TMI 179
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....esence in India. 2 The assessee entered into agreements captioned as "Consulting Agreement" with several individuals. These agreements were entered into in the USA and one sample agreement is with Anil Kumar Bhatnagar, with which we propose to deal. 3 According to the Revenue, Anil Kumar Bhatnagar was not a consultant but was an employee of the assessee and therefore, payments made to him under ....
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....ure of the consultancy, which was essentially temporary. The nature of relationship is explained in clause 4 of the agreement and it is stated that the relationship will be that of customer and independent con tractor acting as a temporary consultant. The consultant is not entitled to participate in any welfare benefit plans or programmes maintained by the assessee including medical plan, dental p....
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....and all liabilities, penalties, demands and damages, including attorney's fees and costs of defence, which it may suffer or incur, arising out of or in connection with this agreement or the performance of services hereunder." 7 It is clear on a reading of clause 11 of the agreement that there is no employer-employee relationship between the parties. Moreover, it is unlikely that in any corporatio....