https://www.taxtmi.com/caselaws?id=178370 Payment to the German parent for a deputed employee was treated as salary reimbursement, not fees for technical services, because the facts showed no technical collaboration or technical service agreement. On that basis, no tax deduction at source was required on the remittance, so the disallowance linked to non-deduction was not attracted. The appellate authority followed the Tribunal's earlier view on the same factual matrix, and the disallowance was held unsustainable in favour of the assessee. en-us Wed, 10 Feb 2010 00:00:00 +0530 Wed, 03 Feb 2016 14:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178370 Payment to the German parent for a deputed employee was treated as salary reimbursement, not fees for technical services, because the facts showed no technical collaboration or technical service agreement. On that basis, no tax deduction at source was required on the remittance, so the disallowance linked to non-deduction was not attracted. The appellate authority followed the Tribunal's earlier view on the same factual matrix, and the disallowance was held unsustainable in favour of the assessee. Case-Laws Income Tax Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178370