Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
ITAT held that amounts received by the non-resident assessee from Indian group entities towards payments made to seconded personnel are mere reimbursement of salary and not Fee for Technical Services (FTS) u/s 9(1)(vii) or under Art. 12(4) of the India-Japan DTAA. On examining the appointment letters and Form 16, the Tribunal found a genuine employer-employee relationship between the Indian entities and the seconded employees: salary liability rested with the Indian entities, employees worked under their control and supervision, and TDS was deducted on salaries. Consequently, the Revenue's recharacterization as FTS was rejected and the additions were deleted.
ITAT held that amounts received by the non-resident assessee from Indian group entities towards payments made to seconded personnel are mere reimbursement of salary and not Fee for Technical Services (FTS) u/s 9(1)(vii) or under Art. 12(4) of the India-Japan DTAA. On examining the appointment letters and Form 16, the Tribunal found a genuine employer-employee relationship between the Indian entities and the seconded employees: salary liability rested with the Indian entities, employees worked under their control and supervision, and TDS was deducted on salaries. Consequently, the Revenue's recharacterization as FTS was rejected and the additions were deleted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
