2010 (2) TMI 1163

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..... ection 260-A of the Income Tax Act, 1961 [for short the Act ] is directed against the order of the tribunal as well as the Appellate Commissioner for the assessment year 2004-05 who are of the view that certain payment made by the assessee were not in the nature of salary which would attract the provision of section 192 of Act for the deduction of tax at source but was in the nature of contractu .....

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..... o the conclusion that there is a employer employee relationship the appellant commissioner the Tribunal which had occasion to examine the contract having opined that it is more in the nature of payment of contractual services and not in the nature of employment there is no justifiable or worthwhile reason made out to accept the submissions or to interfere with such finding. 5. There is no n .....

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