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PETITIONER: LAKSHMINARAYAN RAM GOPALAND SON LTD.
Vs.
RESPONDENT: THE GOVERNMENT OF HYDERABAD.
DATE OF JUDGMENT: 01/04/1954
BENCH: BHAGWATI, NATWARLAL H. BENCH: BHAGWATI, NATWARLAL H. DAS, SUDHI RANJAN JAGANNADHADAS, B.
CITATION: 1954 AIR 364 1955 SCR 393 CITATOR INFO : RF 1954 SC 470 (65) R 1957 SC 846 (8,13) RF 1957 SC 852 (31) F 1960 SC1269 (6,7) R 1960 SC1279 (8) MV 1966 SC 843 (66) R 1966 SC1514 (13) RF 1973 SC 637 (9) RF 1977 SC1677 (5)
ACT: Master and Servant-Principal and Agent-Distinction between -Hyderabad Excess Profits Tax Regulation-Activities which constitute business-Remuneration which constitutes income, profits or gains from business.
HEADNOTE: The difference between the relations of master and servant and of principal and agent may be said to be this: a principal has the right to direct what work the agent has to do: but a master has the further right to direct how the work is to be done. The positions of an agent, a servant and independent contractor are distinguished as under: An agent is to be distinguished on the one hand from a servant, and on the other from an independent contractor. A servant acts under the direct control and supervision of his master, and is bound to conform to all reasonable orders given to him in the course of h...