Amount reimburse under personnel secondment agreement, covered in fee for technical services, liable for TDS u/s 195

Brief of the Case ITAT Bangalore held In the case of M/s Food world Supermarkets Ltd. vs. DDIT that there is no separate contract of employment between the assessee and the secondees. The secondees are under the legal obligation as well as employment of DFCL and assigned to the assessee only for a short period of time. In the absence of any contract between the assessee and the secondees, the parties cannot enforce any right or obligation against each other. The secondees can claim their salary only from the parent company i.e DFCL and not from the assessee. Once it is found that the secondees...