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Expat Reimbursement ( 10 results )

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Rulings
ITAT:Contribution to 'Superannuation fund' in Australia, a taxable perquisite for employee seconded to India

Sep 03, 2019
Rulings
ITAT: Expat's salary cost recharge to French Co., not FTS; Distinguishes Centrica ruling

Jul 22, 2019
Rulings
ITAT: Reimbursement of tax consulting fees from Indian Group Co., not taxable under US-Treaty

May 30, 2019
Rulings
ITAT:Expats' salary & other costs recharge to Foreign Group Co. - FTS , not reimbursements

Apr 03, 2019
Rulings
ITAT: Only markup under manpower supply agreement subject to TDS, not salary reimbursement

Dec 03, 2018
Rulings
ITAT:No PE for Samsung Electronics owing to employees secondment to Indian subsidiary

Mar 28, 2018
Rulings
HC: Upholds ITAT; Reimbursement of seconded employees' salary to NR, not FTS

May 10, 2017
Rulings
HC: Delhi HC upholds AAR ruling on employee secondment creating PE; FTS also applicable

Apr 29, 2014
Rulings
HC: Salary reimbursement not FTS; No Sec 40(a)(iii) disallowance due to 'short stay' exemption 

Dec 30, 2013
Rulings
HC: Salary reimbursement not 'excessive', ITAT ruling deleting Sec 40A(2) disallowance upheld

Mar 12, 2013

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