Persons deputed by foreign company to an Indian company cannot be considered as its PE in India when services rendered by them are independent and not under control of that company

CASE LAWS DETAILS DECIDED BY: ITAT, MUMBAI BENCH `L’, MUMBAI IN THE CASE OF: DDIT (IT) Vs. Tekmark Global Solutions LLC., APPEAL NO: ITA No. 671/Mum/2007, DECIDED ON February 23, 2010 RELEVANT PARAGRAPH 8. From the facts on record it is clear that what the American company has provided is selecting and offering personnel to work under the control and supervision of the assessee in India. It is not a part of any technical services to be rendered by the assessee to the Indian Company. The deputed persons are for all practical purposes employees of the Indian Company. They carry out work a...