Held that the assessee had deducted tax at source under section 192 and section 195 had no application once the nature of payment was determined as salary and deduction had been made under section 192. The Tribunal held that the real employer of the seconded employees continued to be the Indian entity and not the overseas entity. Order of Tribunal is affirmed. (AY. 2015-16)
PCIT v. Boeing India Pvt. Ltd. (2023)457 ITR 84/146 taxmann.com 131 (Delhi)(HC) Editorial: SLP dismissed, PCIT v. Boeing India Pvt. Ltd.[2024] 158 taxmann.com 214 (SC). Affirmed, Boeing India Pvt. Ltd v. ACIT (2020) 81 ITR 94 (Delhi)(Trib)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Real employer of seconded employees was Indian entity-Disallowance is not justified.[S. 192, 195]