https://www.taxtmi.com/caselaws?id=14295 Where a technician was not employed by the Indian payer and received no salary from it, the Indian company's contractual remittance to the foreign employer could not be recharacterised as grossed-up, tax-free salary in the technician's hands. The court treated the Indian company's deduction of tax at source under section 195 as compliance with the payer's withholding obligation, not as a taxable perquisite arising to the assessee. On those facts, the attempt to tax the deducted amount as a perquisite failed, and the reference was answered in favour of the assessee. en-us Wed, 20 Dec 2000 00:00:00 +0530 Wed, 15 Jul 2009 11:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14295 Where a technician was not employed by the Indian payer and received no salary from it, the Indian company's contractual remittance to the foreign employer could not be recharacterised as grossed-up, tax-free salary in the technician's hands. The court treated the Indian company's deduction of tax at source under section 195 as compliance with the payer's withholding obligation, not as a taxable perquisite arising to the assessee. On those facts, the attempt to tax the deducted amount as a perquisite failed, and the reference was answered in favour of the assessee. Case-Laws Income Tax Wed, 20 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14295