retention) payments made by the Foreign Company/HO to its
employees (expatriates to India) outside India in foreign currency.
I. Facts in Civil Appeal ... short), the AO noticed that the foreign company had seconded four
expatriates to the Joint Venture in India; that, the tax-deductor-assessee
years is relating to deduction on account of remuneration paid to the expatriate employees outside India for the services rendered in India. Tax deducted ... paid by the head office in the current financial year to the expatriate employees rendering services in India, on the basis of the reasons stated
Lg Electronics India Pvt. Ltd., Uttar ... vs Acit, Noida on 16 September, 2022
IN THE
sent on deputation are called "employees sent on
Secondment" "Expatriate Employee" etc. The group has a standard
expatriate Agreement to regulate ... employee to another group in another country. The terms of the expatriate
Agreement dated 1.1.2002 between IBM UK and IBM India, whereby IBM
UK agreed
holding that the seconded
expatriate employees are rendering services to SIEL on behalf of
the assessee and, therefore, created a PE of SEC in India ... Korea DTAA. Ld. AO passed draft
assessment order dated 30.12.2011, holding that expatriates
employees create a PE of the assessee in India by rendering
services
Black upheld the existence of the fundamental right of an individual to expatriation. This principle was embodied in the U.S.A. Statute book ... July 27, 1868, which declared :
"Whereas the right of expatriation is a natural and inherent right of all people, indispensable to the enjoyment
towards tax deducted at source from the salaries of its expatriate employees. The controversy arises in the following circumstance :
The petitioner-company is engaged ... employment agreements entered into between the petitioner and the aforementioned expatriate employees, the petitioner appears to have deducted the tax payable under the Indian laws
grievance is that no tax was payable on remuneration of expatriates who fulfilled all the conditions of exemption in terms of Article ... assessee engaged the services of number of technicians. In respect of expatriates deputed for business operations on Jack up rig I.D.A. owned
spite of the fact that no tax waspayable on the remuneration of expatriates who fulfilled all the conditionsof exemption in terms of article ... lodging and boarding provided by ONGC on their drill ships for the expatriates as necessary conditions of deployment as perquisites for determining the tax liability
Appellant in India while relying on the
statements of expatriate employees of Honda Cars India Ltd. (HCIL)
which were inadmissible evidence in terms ... That the AO/DRP erred in coming to the conclusion that expatriate
employees working in Honda Cars India Ltd were working on behalf
