https://www.taxtmi.com/caselaws?id=356599 The CIT(A) allowed the appeal of the assessee, concluding that the expatriates were seconded employees of the assessee company and not of its overseas AE. The Tribunal upheld this decision, emphasizing that the disallowance of the foreign component of salary costs was unjustified as the income earned through these expatriates was accepted and taxed. The Tribunal dismissed the Revenue's appeals, affirming that the expatriates played a crucial role in providing services and the disallowance of salary costs was unwarranted. en-us Thu, 01 Mar 2018 00:00:00 +0530 Wed, 07 Mar 2018 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356599 The CIT(A) allowed the appeal of the assessee, concluding that the expatriates were seconded employees of the assessee company and not of its overseas AE. The Tribunal upheld this decision, emphasizing that the disallowance of the foreign component of salary costs was unjustified as the income earned through these expatriates was accepted and taxed. The Tribunal dismissed the Revenue's appeals, affirming that the expatriates played a crucial role in providing services and the disallowance of salary costs was unwarranted. Case-Laws Income Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356599