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The Economic Times
The Economic Times
Neelanjit Das

Rs 9.48 lakh income tax demand on coaching centre quashed: ITAT explains why attendance alone doesn't make contractual teachers employees

A popular coaching centre in Kottayam, Kerala, known for preparing students for medical and engineering exams like NEET, JEE, GATE, hired teachers on a contract basis and deducted 10% TDS from their pay.

However, these teachers never received any appointment letters, or employment contracts and nor did they get any PF, gratuity or other employee benefits. On this ground, the coaching centre classified them as hired professionals rather than employees.

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