Caterpillar India Pvt. Ltd.,, ... vs Assessee on 28 February, 2012
5. The learned DR on the other hand, placed reliance upon the order of the CIT(A) and submitted that there was no employer/employee relationship between the assessee and the employee and that the employee Mr. Ed Melicor being the employee of M/s CAPL has rendered technical services to the assessee company and therefore, the fees for technical services attracts the provisions of Sec.195 of the IT Act.