Supreme Court · 1972 INSC 188 · Decided 24 August 1972
Ram Pershad v. Commissioner of Income-Tax, New Delhi
- Court
- Supreme Court of India
- Citation
- 1972 INSC 188 · [1973] 1 S.C.R. 985
- Case number
- CIVIL APPEAL No. 1946/1968
- Decided
- 24 August 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 7, 10
Headnote
G H 115 RAM PERSHAD v. COMMISSIONER OF INCOME-TAX, NEW DELIU August 24, 1972 [K. S. HEGDE, P. JAGANMOHAN REDDY AND H. R. KHANNA, JJ ,j Income tta% A.ct ( 11 of 1922) s. 7-commis:;iolt to Managir~g director of ContfJQifY-Ij IQ/ary. ' M~er 41ld Servant or age7tcy-Teats for. The usessee was a is expre&aly allowed aenerally to work for and contract with the company and s~cally to do the work of an agent and manaaer and also to do other work for the company on such terms and conditions and on such remuneration as m1ty from time to time be agreed upon between him and the directors
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