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Experts' Corner
Direct Tax
The Lien That Wouldn’t Let Go: How Drafting a Secondment Agreement Led to FTS Exposure
Jun 23, 2026
Experts' Corner
Direct Tax
The Latest Income Tax Avatar of Northern Operating Ruling on Secondment
Jun 23, 2026
Rulings
Direct Tax
ITAT: Legal services by law-firms, not FTS; Deletes addition pertaining to profit share of non-UK partners
Jun 23, 2026
- In Favour of Assessee
- Citation Number : TS-920-ITAT-2026(DEL)
Experts' Corner
Direct Tax
Imbibe or Imbue? Why Absorbing Group Culture Rarely Satisfies the Make-Available Test
Jun 22, 2026
Rulings
Direct Tax
HC: EY US retains overarching control & employee lien during India secondments, satisfies make available test
Jun 18, 2026
- In Favour of Revenue
- Citation Number : TS-903-HC-2026(DEL)