https://www.taxtmi.com/caselaws?id=215203 A genuine secondment arrangement was treated as placing the effective employment relationship with the Indian recipient where it had the right to accept the secondees, direct their work, control performance and require withdrawal. Amounts paid on a cost-only reimbursement basis, without mark-up, were treated as pure reimbursements and not income in the hands of the foreign company. The payments were also held not to be fees for technical services under the Income-tax Act or the India-UK tax treaty because no technical knowledge, skill or know-how was made available. As no sum chargeable to tax arose, withholding under section 195 did not apply and the related disallowance failed. en-us Wed, 18 Jul 2012 00:00:00 +0530 Mon, 11 Aug 2025 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215203 A genuine secondment arrangement was treated as placing the effective employment relationship with the Indian recipient where it had the right to accept the secondees, direct their work, control performance and require withdrawal. Amounts paid on a cost-only reimbursement basis, without mark-up, were treated as pure reimbursements and not income in the hands of the foreign company. The payments were also held not to be fees for technical services under the Income-tax Act or the India-UK tax treaty because no technical knowledge, skill or know-how was made available. As no sum chargeable to tax arose, withholding under section 195 did not apply and the related disallowance failed. Case-Laws Income Tax Wed, 18 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215203