https://www.taxtmi.com/highlights?id=55914 TDS u/s 195 - secondment agreement for an employee - the assessee for all practical purposes has to be treated as employer of the seconded employees. There is no obligation in law for deduction of tax at source on payments made for reimbursement of costs incurred by a non resident enterprise and therefore, the amount paid by the assessee was not to suffer tax deducted at source under Section 195. - HC en-us Wed, 16 Dec 2020 11:45:19 +0530 Wed, 16 Dec 2020 11:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55914 TDS u/s 195 - secondment agreement for an employee - the assessee for all practical purposes has to be treated as employer of the seconded employees. There is no obligation in law for deduction of tax at source on payments made for reimbursement of costs incurred by a non resident enterprise and therefore, the amount paid by the assessee was not to suffer tax deducted at source under Section 195. - HC Highlights Income Tax Wed, 16 Dec 2020 11:45:19 +0530 https://www.taxtmi.com/highlights?id=55914