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![Payment of PF and ESI cannot be basis of deciding Whether there Exist Employer and Employee Relationship: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Payment of PF and ESI cannot be basis of deciding Whether there Exist Employer and Employee Relationship: ITAT Kolkata [Read Order]")
Payment of PF and ESI cannot be basis of deciding Whether there Exist Employer and Employee Relationship: ITAT Kolkata [Read Order]
In Tapas Paul v. ACIT, the division bench of the Kolkata ITAT held that the payment of PF and ESI by the employer cannot be the basis of deciding...