Reviewed case brief
Ram Prashad v CIT
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 1972
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
Remuneration received by a director from a company in which substantial shares are held is taxable under 'Salary' if there is an employer-employee relationship.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.