https://www.taxtmi.com/caselaws?id=439358 Cost-to-cost reimbursement for seconded employees was not treated as fees for technical services under Article 12 of the India-USA DTAA where the deputation arrangement showed the Indian entities exercised control, direction and supervision over the personnel, who worked exclusively for them and whose salaries were already taxed under withholding provisions. The foreign entity's role in facilitating payment and recovering the salary cost did not, on these facts, convert a salary reimbursement into taxable technical service consideration. The addition was therefore deleted, as the arrangement did not establish that the assessee rendered technical services through the seconded employees. en-us Tue, 20 Jun 2023 00:00:00 +0530 Thu, 29 May 2025 14:34:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439358 Cost-to-cost reimbursement for seconded employees was not treated as fees for technical services under Article 12 of the India-USA DTAA where the deputation arrangement showed the Indian entities exercised control, direction and supervision over the personnel, who worked exclusively for them and whose salaries were already taxed under withholding provisions. The foreign entity's role in facilitating payment and recovering the salary cost did not, on these facts, convert a salary reimbursement into taxable technical service consideration. The addition was therefore deleted, as the arrangement did not establish that the assessee rendered technical services through the seconded employees. Case-Laws Income Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439358