2019 (2) TMI 118

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....NNY THOMAS For The Respondent : SRI.P.K.RAVINDRANATHA MENON (SR.) AND SRI.JOSE JOSEPH, SC, FOR INCOME TAX JUDGMENT K. Vinod Chandran, J. The assessee/appellant is a stevedore, who is mainly engaged in the activity of stuffing and de-stuffing containers, arriving and leaving from the Cochin Port. The assessee engaged manual labour for the stuffing and de-stuffing. The assessee being a p....

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....utely no contract between the assessee and the association/firm. The assessee had been engaging workers and the payments due to the individual workers were paid through the agencies. The amounts received by the agencies were merely distributed among the workers was the contention. 4. On facts, the First Appellate Authority found that the payment made is far in excess of the wage liability to th....