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    <title>2012 (2) TMI 550 - ITAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, determining an employer-employee relationship between the assessee and the expatriate employee. It held that the services were not technical in nature and that reimbursement of salary did not require tax deduction at source under Section 195 of the IT Act. The Tribunal overturned the CIT(A)&#039;s decision, concluding in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal, determining an employer-employee relationship between the assessee and the expatriate employee. It held that the services were not technical in nature and that reimbursement of salary did not require tax deduction at source under Section 195 of the IT Act. The Tribunal overturned the CIT(A)&#039;s decision, concluding in favor of the assessee.</description>
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