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TMI BlogAgentX X X X Extracts X X X X X X X X Extracts X X X X ..... t - As between the principal and third persons, any person may become an agent, but no person who is not of the age of majority and of sound mind can become an agent, so as to be responsible to his principal according to the provisions in that behalf herein contained. Obligation to deduct tax at source in terms of Section 194-H- BHARTI CELLULAR LIMITED (NOW BHARTI AIRTEL LIMITED) - 2024 (3) TMI 41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ship is the exercise of a degree of control by the principal over the conduct of the activities of the agent. This degree of control is less than the control exercised by the master on the servant, and is different from the rights and obligations in case of principal to principal and independent contractor relationship. (c) The task entrusted by the principal to the agent should result in a fiduci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ren A. Seavey, The Rationale of Agency, 29 YALE L.J. 859, 866 (1920) The difference is in the degree of control rather than in the acts performed. The servant sells primarily his services measured by time; the agent his ability to produce results. Ibid. This distinction can be criticised, for servants may have very wide discretion, and may not really be subject to control at all in practice, while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of affecting the legal position of his principal by the making of contracts, or the disposition of the principal s property; viz. an independent contractor who may, incidentally, also affect the legal position of his principal in other ways. This can be ascertained by referring to and examining the indicia mentioned in clauses (a) to (d) in paragraph 8 of this judgment. It is in the restricted sen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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