Case Law Details
Case Name : The Income-tax Officer Vs M/s Ariba Technologies (India) Pvt.Ltd. (ITAT Bangalore)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Bangalore
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Indian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax under Section 195 of the Act on the reimbursement of the salary to the foreign company on which tax has been withheld under Section 1923 of the Act. Further the Tribunal held that the payment to IDS USA did not represent ‘Fees for Technical Services’
INCOME-TAX APPELLATE TRIBUNAL,
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.