https://www.taxtmi.com/caselaws?id=179827 The Tribunal concluded that an employer/employee relationship existed between the assessee company and the individual deputed to work in India. The services rendered were not classified as technical services under the IT Act, and the remittance to the deputing company was considered a reimbursement, not subject to Tax Deduction at Source (TDS) obligations under Section 195. Therefore, the appeal was allowed, and the decision was announced on February 29, 2012. en-us Wed, 29 Feb 2012 00:00:00 +0530 Fri, 28 Jul 2017 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179827 The Tribunal concluded that an employer/employee relationship existed between the assessee company and the individual deputed to work in India. The services rendered were not classified as technical services under the IT Act, and the remittance to the deputing company was considered a reimbursement, not subject to Tax Deduction at Source (TDS) obligations under Section 195. Therefore, the appeal was allowed, and the decision was announced on February 29, 2012. Case-Laws Income Tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179827