https://www.taxtmi.com/caselaws?id=178369 Reimbursement of salary paid for a seconded employee was not liable for tax deduction at source under section 195 where the salary had already been taxed in India in the employee's hands. The secondment arrangement was treated as a remittance of salary cost, not as consideration for technical services, so the same amount could not again be characterised as fees for technical services. As no separate withholding obligation arose on the reimbursement, the assessee was not an assessee in default under sections 201(1) and 201(1A). en-us Wed, 04 Apr 2012 00:00:00 +0530 Tue, 04 Jul 2017 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178369 Reimbursement of salary paid for a seconded employee was not liable for tax deduction at source under section 195 where the salary had already been taxed in India in the employee's hands. The secondment arrangement was treated as a remittance of salary cost, not as consideration for technical services, so the same amount could not again be characterised as fees for technical services. As no separate withholding obligation arose on the reimbursement, the assessee was not an assessee in default under sections 201(1) and 201(1A). Case-Laws Income Tax Wed, 04 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178369