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Reimbursement of salary of seconded employees held as FTS; ITAT relies on HC’s ruling of Centrica

March 17, 2017[2017] 79 199 (Bangalore - Trib.)

IT/ILT: Where assessee, a non-resident, engaged in providing operations and management services to airports, entered into agreement with an Indian company for secondment of its skilled personnel for rendering managerial services, amount received by it in respect of services so rendered was taxable in India as fee for technical services

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