M/S. PIYARE LAL ADISHWAR LAL vs THE COMMISSIONER OF INCOME-TAX, DELHI.

The Supreme Court held that under the Indian Income-tax Act, 1922, Sections 7 and 10, the relationship between S and the Bank was that of a servant and employer, not an independent contractor. The Court found that S's emoluments as Treasurer were not part of the income of the Hindu undivided family, as there was no evidence that his appointment was detrimental to family property or based on family connections. The Court distinguished this case from prior rulings, affirming that S's earnings were his individual income and not that of the joint family.