https://www.taxtmi.com/caselaws?id=205159 Amounts reimbursed for seconded employees were treated as income of the overseas group company because the personnel remained on its rolls and the applicant merely remitted consideration for their deployment; the receipts were therefore subject to withholding tax under section 195. The services rendered through the secondees were characterised as managerial and fell within Fees for Included Services under Article 12(4) of the India-USA DTAA and the Income-tax Act, with the make available requirement not applying to non-technical managerial services. On that basis, the treaty withholding rate applied and tax was deductible at 20%. en-us Fri, 27 May 2011 00:00:00 +0530 Mon, 26 Mar 2012 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205159 Amounts reimbursed for seconded employees were treated as income of the overseas group company because the personnel remained on its rolls and the applicant merely remitted consideration for their deployment; the receipts were therefore subject to withholding tax under section 195. The services rendered through the secondees were characterised as managerial and fell within Fees for Included Services under Article 12(4) of the India-USA DTAA and the Income-tax Act, with the make available requirement not applying to non-technical managerial services. On that basis, the treaty withholding rate applied and tax was deductible at 20%. Case-Laws Income Tax Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205159