https://www.taxtmi.com/caselaws?id=433175 Reimbursement of remuneration paid to expatriate secondees retained the character of salary where the assignment agreements placed the personnel under the assessee's full control, required exclusive work for the assessee, and treated them as employees during the assignment. On that footing, tax deduction was governed by section 192 rather than section 195, so the amount was not fee for technical services and the disallowance under section 40(a)(i) was deleted. By contrast, employees' provident fund contribution deposited after the statutory due date was not allowable merely because payment was made before filing the return, and the disallowance was sustained. en-us Tue, 10 Jan 2023 00:00:00 +0530 Mon, 22 Jun 2026 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433175 Reimbursement of remuneration paid to expatriate secondees retained the character of salary where the assignment agreements placed the personnel under the assessee's full control, required exclusive work for the assessee, and treated them as employees during the assignment. On that footing, tax deduction was governed by section 192 rather than section 195, so the amount was not fee for technical services and the disallowance under section 40(a)(i) was deleted. By contrast, employees' provident fund contribution deposited after the statutory due date was not allowable merely because payment was made before filing the return, and the disallowance was sustained. Case-Laws Income Tax Tue, 10 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433175