...Sri B.K Channanna, the managing director.3. The Employees' Insurance Court raised the following issues as arising for its consideration:(1) Whether the applicant is not liable to make the contr...: A.I.R 1973 S.C 637], by ruling thus:“A managing director may have a dual capacity. He may both be a director as well as an employee....relationship between the director and the company has been brought about, whereunder the director is constituted an employee of the company. If such be the case, his remuneration will be assessable as sala...

...is not in the nature of wages paid to an employee and there is no justification in treating a Managing Director of a company as its employee. It therefore held that the E.S.I Corporation ...possible to agree with the wide preposition of law put forward by the Employees Insurance Court that treating a person who is a Managing Director of a company as an employee is not justified at al...Director or Managing Director of a Company owning the factory or establishment can never be an employee also. The term employee is defined under Section 2(9) of the Act as “any person employed for wages in...

...Directors of our company who are also working as Directors as employee and having been treated as an employee at par with other employees.10. That thus finally we are of the opinion that the salary and ot...services provided by the Directors to the Company are not covered under clause (1) of the Schedule III to the Central Goods and Services Tax Act, 2017 as the Director is not the employee of the...working as a director/employee also.7. That the applicant is already paying GST under reverse charge mechanism on the on any commission paid to Director as such amount pertain to the...

...petitioner who attained the age of superannuation on 30.11.2011 and continued as Managing Director even after the age of superannuation of employees in Oil Palm India Ltd. is not entitled to the benefit of revision of pay. ...P.V. Asha, J.:— The petitioner, who was appointed as the Managing Director in the Oil Palm India Limited as per Ext. P1 order on 16.10.2009 claims that he is entitled to the benefit of...revision of pay ordered in Ext. P11 on 12.10.2017 with effect from 01.07.2009.2. The petitioner continued as Managing Director from year to year as per the orders of extension issued...

..., including the employees of a company. Where, therefore, a director is not an employee, all that one has to look to is section 40(c); similarly, where an ...simpliciter, it is only sub-section (5) of section 40A which has to be looked into in this behalf. The difficulty arises only where the director also happens to be an employee of the company. In such...former employee, being a director or a person who has a substantial interest in the company or a relative of the director or of such person, as is in excess of the sum of seventy-two thousand rupees, shall...

...of reciprocity in international business for the reasons thought fit by the Company. Therefore, the reason assigned by the Tribunal, that as the wife of the Managing Director is not an employee the...:“For the business of the Company, the Managing Director is required to go on tours to countries abroad. If on such tours he is accompanied by his wife, it goes a long way to benefit the Company...since warm human relations and social mixing promotes better business understanding. Also wife of the Director is sometimes required to accompany him on his tour abroad as a matter of reciprocity in...

...travelling expenses incurred by an “employee” or “any other person” to be allowed as expenditure, that in view of the expression “any other person” used in the sub-rule, even if a director or a managing director ...employee of the company, the ceiling prescribed by sub-rule (2) of rule 6D applies and that, therefore, the travelling expenses incurred by a director or managing director in excess of the ceiling...from the decision referred to above that a director or a managing director of a company...

...also an employee, is whether he is under a contract of service. Where there is contract of service and the relationship of employer-employee between the company and the director is established, there would be contr...employee under any contract of service with the company, would not be an employee of the company merely by virtue of his having been paid remuneration or benefits or amenities in his capacity as such ...company as provided by sub-section (2A) thereof. It appears that in reply to a query, the Department had expressed its view that a managing director is not an employee within the meaning of...

...the year was an employee. Only then both the sections would be considered and there would be an aggregation of the allowances or disallowances. We, therefore, come to the conclusion that the proviso will not apply ...been a disallowance under s. 40(c) on the ground that the employee was, for part of the year, a director and for another part of the year only an employee and the proviso could be applied only when the provisions o...case to decide the question whether the Tribunal was right in holding that Mr. N. Krishnan was an employee, of the eompany as the said question has not been specifically referred for the opinion of this court. We proceed on...

...section 2(24), it is not necessary that the director should be an employee director. Under section 2(24)(iv) any benefit derived by a director from th...purchased the vehicles in question at any higher value inasmuch as the period of ownership and operation was very uncertain. Learned counsel further submitted that unless the director is an employee ...for it and the price he had actually paid.”27. A plain reading of the decisions cited supra would go to show that if a director is an employee, the value of any benefit or amenity granted by the comp...

...Finance Act, 1983) was whether the portion of the aforesaid property occupied, by the Managing Director is exigible to wealth-tax. The assessee’s case before the Assessing Officer was that Shri Chidambaram Chettiar was ...him: "Moreover, the law is well settled that a director is not an employee and for the purpose of computing disallowance under the...ground also, namely that the director is an employee of the company and the corollary claim for exemption of the property fails." It is in these circumstances that the assessee is now before us...

...states that the benefit may be granted by a company to an employee who is a director thereof, and the assessees concerned were directors and it is not disputed before us that sub-clause (a) would...provided free of cost or at concessional rate in any of the following cases—(a) by a company to an employee who is a director thereof;...loan granted to an employee who is a director or who has a substantial interest in the company without charging any interest or at a concessional rate of interest did not amount to a benefit or amenity...

...excluded from expenditure while calculating the ceiling limit under Section 40(c) or Section 40-A(5)(a). The department has submitted that such an exclusion is permissible only in the case of an employee who ...). (1993) 201 ITR 567 (Bom) where the Bombay High Court emphasised the first proviso to Section 40-A(5)(a) where an express provision is made that if an ...have to be paid in a foreign country. This expenditure is, therefore, not subject to a ceiling. The same considerations would apply to a Director-employee also who is posted outside the country in the cour...

...for that matter the managing director is an “employee” of the assessee-company or not. A director or a managing director may or may not be an employee. The ceil...not only in the case of an “employee” but also in the case of “any other person”. Sub-r. (2), in so far as it is relevant, reads as follows:“The allowance in respect of expenditure...AAC on this aspect.5. In this case, the travelling expenses disallowed are that of the managing director. It is really unnecessary for us to go into the question whether the director or...

...Code of Conduct. Such immediate suspension will cease to have effect after fifteen days if approval of the Director is not obtained in the meanwhile. Section 8(5) authorises the Director to accord his approval to s...require prior approval of the Director if it is proposed to suspend an employee unless immediate suspension is necessary by reason of the gross misconduct of the employee in which case the suspens...institutions if it had conferred blanket power on the Director to grant or withhold prior approval in every case where a management proposed to suspend an employee but we see that it is not so. The managem...

...Insurance Court that treating a person who is a Managing Director of a company as an employee is not justified at all under any circumstances. The question that has to be examined is whet...can never be an employee also. The term employee is defined under Section 2(9) of the Act as “any person employed for wages in or in connection with the work of a factory or establishment to which the Act applies.” It ...” has not been defined under either C.G.S.T. Act, 2017 or SGST Act, 2017. Therefore, to understand as to who is an employee we would have seek understanding from other sources...

...in letters patent appeal whereunder the Division Bench confirmed the order of the learned Single Judge holding that the Managing Director of the respondent-company is not an employee as defined in...servant. It is again true that a director of a company is not a servant but an agent inasmuch as the company cannot act in its own person but has only to act through directors who qua the company have the relations...’ as defined in the above section, ‘remuneration’ must be paid or payable in cash to an employee. All remuneration will not take the character of ‘wages’ within the meaning of Section 2(22) of the Act. The special allowance...

...drawing a monthly allowance merely because he is a partner would not come within the ambit of the Act as an employee and contribution in respect of such partner would not be payable. As against this view t...has been held that a managing partner of a firm is not an employee if merely he receives salary or other remuneration. Strong reliance has been placed by the Kerala High Court on the position that such...Ranganath Misra, J.— The short point which arises for determination in this appeal by special leave is as to whether a partner of a firm is an “employee” within the meaning of...

...was an employee of V.D.J This would negat the idea of partnership which connotes equal status amongst the partners. While it is true that a director may work in the Company on remuneration, R.P.J, however, served l...them. R.P.J was also assaulted by an employee of the Company at the instance of V.D.J and there were some criminal proceedings against R.P.J and P.C.J V.D.J as a Director called a meeting of the Board...partner. Having gained confidence as such employee the said Raghunath Prasad Jhunjhunwalla was taken in as a Director of the Company and entrusted with the powers of management of the Company. The...