https://www.taxtmi.com/caselaws?id=790541 Reimbursement of salary paid for seconded employees was treated as non-taxable as fees for technical services where the secondees worked under the control and supervision of the Indian group entities, which were the economic and de facto employers. The reimbursement was on a cost-to-cost basis without markup, and the salary component had already suffered tax deduction in India. On those facts, the payment fell within the exclusion for amounts taxable under the head salaries, and the DTAA position supported the same result. No material factual distinction was shown for the year under review, so the addition was unsustainable. en-us Mon, 30 Mar 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790541 Reimbursement of salary paid for seconded employees was treated as non-taxable as fees for technical services where the secondees worked under the control and supervision of the Indian group entities, which were the economic and de facto employers. The reimbursement was on a cost-to-cost basis without markup, and the salary component had already suffered tax deduction in India. On those facts, the payment fell within the exclusion for amounts taxable under the head salaries, and the DTAA position supported the same result. No material factual distinction was shown for the year under review, so the addition was unsustainable. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790541