Personnel Secondment Not Classified as Manpower Supply Service; Employer-Employee Relationship Established in Tax Case.

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....Manpower Recruitment and Supply of Manpower Agency Service or not - secondment charge - The persons seconded to the appellant working in the capacity of employees and payment of salaries etc is made to such employees by group companies only for disbursement purposes and hence employee-employer relationship exist and such an activity cannot be termed as “manpower recruitment or supply agency” - AT....