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ThynkTax /Tax Reference /Case Laws /Centrica India - Seconded employees

Centrica India - Seconded employees

High Court·2014·TDS
Facts

Indian subsidiary reimbursing UK parent for seconded employees' salaries.

Issue

Whether reimbursement constitutes FTS, attracting TDS?

Held

Where employer-employee relationship subsists with the foreign parent (control + risk), the payment is FTS under India-UK DTAA.

Ratio

Substance over form - economic-employer test determines the character of reimbursement.

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