https://www.taxtmi.com/caselaws?id=782806 Reimbursements by Indian entities to a foreign assessee for salary paid to seconded employees were held to retain their character as salary reimbursement, not fees for technical services, because the secondees had separate employment arrangements with the Indian entities, worked under their control and supervision, and the payments were made at cost without markup. The India-Japan DTAA definition of fees for technical services also excluded payments to an employee, and the cited authorities supported that such reimbursements cannot be recharacterised as FTS. The issue was therefore answered in favour of the assessee, and the reimbursements were not taxable as fees for technical services. en-us Mon, 01 Dec 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782806 Reimbursements by Indian entities to a foreign assessee for salary paid to seconded employees were held to retain their character as salary reimbursement, not fees for technical services, because the secondees had separate employment arrangements with the Indian entities, worked under their control and supervision, and the payments were made at cost without markup. The India-Japan DTAA definition of fees for technical services also excluded payments to an employee, and the cited authorities supported that such reimbursements cannot be recharacterised as FTS. The issue was therefore answered in favour of the assessee, and the reimbursements were not taxable as fees for technical services. Case-Laws Income Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782806