1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR. INCOME TAX APPEAL NO.63 OF 2010 (Commissioner of Income Tax-IV, Nagpur .vs. M/s. Shree Shivam Developers, Nagpur) _______________________________________________________________________ Office Notes, Office Memoramda of Coram, appearances, Court's orders of directions Court's or Judge's orders. and Registrar's Orders. ______________________________________________________________________________ Mr.Anand Parchure, Adv. for appellant. CORAM : B.P.DHARMADHIKARI & A.P.BHANGALE, JJ. DATED : AUGUST 25, 2011. Heard. The question whether 13 persons were contractors or they were employees is basically a question of fact which has been answered by holding them as employees and therefore, the provisions of Section 194C of the Income Tax Act, 1961 are held to be not applicable. We do not find that any substantial question of law arises in the matter. Hence, the appeal is dismissed. JUDGE JUDGE jais