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The Supreme Court in Commissioner of Income-Tax, Bombay v. Smt. Indira Balkrishna [1960] 3 SCR 513, clarified the legal meaning and scope of the term

The Supreme Court in Qamar Shaffi Tyabji v. Commissioner, Excess Profits Tax, Hyderabad, [1960] 3 SCR 546, clarified the distinction between employment and agency in

This judgment in Shoorji Vallabhdas & Co., Bombay v. Commissioner of Income-Tax / Excess Profits Tax, Bombay, [1960] 3 S.C.R. 557, addresses the intricate and