Court held that whenever an employer challenges the maintainability of Industrial dispute on the ground that the employee is not a workman with in. the meaning of section 2(s) of the Act , what the labour court /Industrial Tribunal is required to consider is whether the person is employed in an industry for hire or reward for doing manual , unskilled , operational , technical or clerical work in an industry. Once test of employment for hire or reward for doing the specified type of work is satisfied , the employee would fall within the definition of workmen .
Devinder Singh v. Municipal Council ( 2011) 6 SCC 584 Editorial : In CIT (LTU) . v. Texas Instruments India Pvt. Ltd. (2021)435 ITR 1 / 321 CTR 34 (Karn) (HC) the court held that engineers employed in a software company are worken for the purpose of section 80JJAA of the Income -tax Act , 1961 .
Industrial Disputes Act, 1947
S. 2(s): Workmen- Test of employment for hire or reward for doing the specified work is satisfied the employee would fall with in the definition of workmen