Employee secondment charges not fees for technical/professional services for invoking disallowance u/s 40(a)(ia)
April 18, 2016
Income Tax, ITAT, Judgments
In a recent judgment, ITAT Mumbai has held that where the assessee pays secondment charges for the employees, for all practical purposes, the assessee is the employer and the charges paid can not be said fees for technical/professional services for disallowance u/s 40(a)(ia) Case Law Details: ITA No. 1945/Mum/2013 Assessment Year: 2009-10 Deputy …