https://www.taxtmi.com/caselaws?id=757833 Reimbursement of salary and related costs for seconded expatriate employees was treated as cost-to-cost salary reimbursement, not fees for technical services. The seconded personnel worked under the direct control, supervision and instructions of the Indian associated enterprises, which bore the salary obligations and deducted tax under section 192 on the salary component. As no material showed that the foreign company rendered managerial, technical or consultancy services through the secondees, the receipts did not fall within section 9(1)(vii) or Article 12 of the India-Japan DTAA. The related addition was deleted. en-us Fri, 12 Apr 2024 00:00:00 +0530 Fri, 30 Aug 2024 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757833 Reimbursement of salary and related costs for seconded expatriate employees was treated as cost-to-cost salary reimbursement, not fees for technical services. The seconded personnel worked under the direct control, supervision and instructions of the Indian associated enterprises, which bore the salary obligations and deducted tax under section 192 on the salary component. As no material showed that the foreign company rendered managerial, technical or consultancy services through the secondees, the receipts did not fall within section 9(1)(vii) or Article 12 of the India-Japan DTAA. The related addition was deleted. Case-Laws Income Tax Fri, 12 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757833