https://www.taxtmi.com/caselaws?id=304015 Cost-to-cost reimbursement of salary paid to an overseas entity for seconded employees was treated as salary reimbursement, not fees for technical services, because the secondees worked under the Indian entity's control, separate employment contracts existed, and the payment contained no mark-up or income element. The arrangement also failed the treaty make-available test. On that basis, no withholding obligation arose under section 195, and the assessee could not be treated as in default under sections 201(1) and 201(1A). en-us Fri, 29 Apr 2022 00:00:00 +0530 Mon, 11 Aug 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304015 Cost-to-cost reimbursement of salary paid to an overseas entity for seconded employees was treated as salary reimbursement, not fees for technical services, because the secondees worked under the Indian entity's control, separate employment contracts existed, and the payment contained no mark-up or income element. The arrangement also failed the treaty make-available test. On that basis, no withholding obligation arose under section 195, and the assessee could not be treated as in default under sections 201(1) and 201(1A). Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304015