https://www.taxtmi.com/caselaws?id=378220 Travel and lodging remittances for foreign technical personnel were treated as part of the consideration for technical services because the visits were integral to the service arrangement, so tax deduction at source was required. Salary reimbursements for seconded employees were also characterised as taxable payments rather than mere reimbursements, because the personnel remained linked to the foreign employer and the arrangement indicated that the assessee had not become their employer. The discussion therefore explains that payments connected with technical services, including secondment-related costs, may attract withholding tax where they form part of taxable consideration rather than non-taxable pass-through expenditure. en-us Fri, 29 Mar 2019 00:00:00 +0530 Wed, 10 Apr 2019 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378220 Travel and lodging remittances for foreign technical personnel were treated as part of the consideration for technical services because the visits were integral to the service arrangement, so tax deduction at source was required. Salary reimbursements for seconded employees were also characterised as taxable payments rather than mere reimbursements, because the personnel remained linked to the foreign employer and the arrangement indicated that the assessee had not become their employer. The discussion therefore explains that payments connected with technical services, including secondment-related costs, may attract withholding tax where they form part of taxable consideration rather than non-taxable pass-through expenditure. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378220