https://www.taxtmi.com/caselaws?id=341079 Tax withholding under section 195 was not required on reimbursements of payroll costs, professional and legal fees, and related payments to a foreign group entity because the sums were already taxable in India as salaries in the hands of seconded employees and were not income chargeable in the hands of the foreign recipient. The note also states that the service permanent establishment point did not change that position, and that fees for technical services treatment failed because the "make available" condition under the India-USA DTAA was not met, with treaty protection prevailing over section 9(1)(vii). Medical insurance premium for seconded employees was treated as a deductible business expense because the secondees were de facto employees and the cost was incurred under the secondment arrangement for the assessee's business. en-us Tue, 28 Mar 2017 00:00:00 +0530 Sat, 01 Apr 2017 09:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341079 Tax withholding under section 195 was not required on reimbursements of payroll costs, professional and legal fees, and related payments to a foreign group entity because the sums were already taxable in India as salaries in the hands of seconded employees and were not income chargeable in the hands of the foreign recipient. The note also states that the service permanent establishment point did not change that position, and that fees for technical services treatment failed because the "make available" condition under the India-USA DTAA was not met, with treaty protection prevailing over section 9(1)(vii). Medical insurance premium for seconded employees was treated as a deductible business expense because the secondees were de facto employees and the cost was incurred under the secondment arrangement for the assessee's business. Case-Laws Income Tax Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341079