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Case Law Details

Case Name : Dr. Mathew Cherian Vs ACIT (Madras High Court)
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Dr. Mathew Cherian Vs ACIT (Madras High Court)

Facts of the Case:

1. There was a survey in Kovai Medical Centre and Hospital (in short KMCH or hospital) by the officials of the Income Tax Department, on 11.2021. In the course of the survey, various documents were found and seized that, according to the respondents, are incriminating as they point to the existence of an employer –employee relationship inter se the parties.

2. The documents included ‘employ

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