https://www.taxtmi.com/caselaws?id=352201 Guarantee commission received from Indian subsidiaries was analysed under the India-UK tax treaty and domestic law. It was found not to be interest, business profits, or fee for technical services because it was not a debt-claim payment, no permanent establishment was shown, and no technical or consultancy services were made available; in the absence of a specific treaty article, it remained taxable in India as residual income. Reimbursement of salary paid to a seconded expatriate employee was not finally characterised, because the record was incomplete on the secondment arrangement, employment terms, and functional control, so the matter was remitted for fresh examination of the agreements and supporting material. en-us Wed, 06 Dec 2017 00:00:00 +0530 Sat, 09 Dec 2017 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352201 Guarantee commission received from Indian subsidiaries was analysed under the India-UK tax treaty and domestic law. It was found not to be interest, business profits, or fee for technical services because it was not a debt-claim payment, no permanent establishment was shown, and no technical or consultancy services were made available; in the absence of a specific treaty article, it remained taxable in India as residual income. Reimbursement of salary paid to a seconded expatriate employee was not finally characterised, because the record was incomplete on the secondment arrangement, employment terms, and functional control, so the matter was remitted for fresh examination of the agreements and supporting material. Case-Laws Income Tax Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352201