https://www.taxtmi.com/caselaws?id=72037 Secondment arrangements are characterised by the real employer's effective supervision and control over the secondee. Where the Indian entity directs the secondee's work, receives reporting, may require replacement, and reimburses salary and related costs already taxed in India, the remittance is salary reimbursement rather than a payment requiring tax deduction under section 195. Employment-control, confidentiality, replacement and indemnity clauses may also distinguish secondment from a contract for technical services. On these facts, the payment is not fees for technical services under section 9(1)(vii), and no tax is deductible on that basis. en-us Wed, 21 Jan 2009 00:00:00 +0530 Thu, 23 Nov 2023 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72037 Secondment arrangements are characterised by the real employer's effective supervision and control over the secondee. Where the Indian entity directs the secondee's work, receives reporting, may require replacement, and reimburses salary and related costs already taxed in India, the remittance is salary reimbursement rather than a payment requiring tax deduction under section 195. Employment-control, confidentiality, replacement and indemnity clauses may also distinguish secondment from a contract for technical services. On these facts, the payment is not fees for technical services under section 9(1)(vii), and no tax is deductible on that basis. Case-Laws Income Tax Wed, 21 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72037