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Hcl Infosystems Ltd. vs Deputy Commissioner Of Income Tax on 3 October, 2002

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. John W Mohr, being the employee of M/s CAL 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.
Income Tax Appellate Tribunal - Delhi Cites 40 - Cited by 5 - Full Document
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