https://www.taxtmi.com/caselaws?id=401771 The HC held that expenses reimbursed by the assessee for hotel, travel, and salaries of seconded employees under a secondment agreement do not qualify as fees for technical services and are not subject to TDS under Section 195. The secondment agreement was deemed an independent contract of employment, with the assessee exercising control and supervision over the employees, effectively making the assessee their employer. Consequently, reimbursement payments to the non-resident enterprise were not liable for tax deduction at source under Section 195. The court's decision favored the assessee, aligning with precedent from the Delhi HC in a similar matter involving salaries paid to foreign technicians. en-us Tue, 01 Dec 2020 00:00:00 +0530 Mon, 11 Aug 2025 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401771 The HC held that expenses reimbursed by the assessee for hotel, travel, and salaries of seconded employees under a secondment agreement do not qualify as fees for technical services and are not subject to TDS under Section 195. The secondment agreement was deemed an independent contract of employment, with the assessee exercising control and supervision over the employees, effectively making the assessee their employer. Consequently, reimbursement payments to the non-resident enterprise were not liable for tax deduction at source under Section 195. The court's decision favored the assessee, aligning with precedent from the Delhi HC in a similar matter involving salaries paid to foreign technicians. Case-Laws Income Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401771