REGENT COMPUTRONICS PVT. LTD.

PIYARELAL ADISHWARLAL Appellant

V/S

COMMISSIONER OF INCOME-TAX, DELHI Respondents

Referred Judgements :-

ALLEN V. HAYWARD [REFERRED TO]
REEDIE V. LONDON AND N.W.R. CO. [REFERRED TO]
YEWENS V. NOAKES [REFERRED TO]
HARRIS V. MC NAMARA [REFERRED TO]
ERIE V. CAULKINS [REFERRED TO]
KNIGHT V. FOX [REFERRED TO]
GOOLBAI V. PESTONJI [REFERRED TO]
BOBBEY V. CROSBIE &AMP; CO. [REFERRED TO]
BARNES V. EVANS [REFERRED TO]
HARDAKER V. IDLE DISTRICT COUNCIL [REFERRED TO]
IN RE: AMBALAL SARABHAI [REFERRED TO]
IN RE: DORAISWAMI IYER &AMP; CO. [REFERRED TO]

JUDGEMENT

(1.) THIS is a reference under Sub-section (1) of Section 60 of the Income-tax Act.

(2.) ONE Adishwar Lal, Treasurer of the Central Bank of India Limited, died on 16-4-195, leaving behind him a son by the name of Shil Chandra & a considerable amount of moveabte & immovable property.

(3.) ACCORDING to the terms of the contract, Shil Chandra had full power to appoint his re- preservative and all members of the cash department staff. He could supervise their activities, could transfer them from one place to another and could terminate their services. This circumstance appears to indicate that he was an independent contractor.

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PIYARELAL ADISHWARLAL Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

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