[ compiled answer ]
law as at 14 Aug 2026 · judicial
Do seconded employees create a service PE?
The compiled answer
A real risk — where secondees remain employees of the overseas entity in substance (lien on employment retained, the Indian entity unable to modify the relationship), the furnishing-of-services limb can be engaged through them: Centrica India Offshore (2014) 364 ITR 336 (Del HC), applying Morgan Stanley's lien test. Subject to the treaty's service-PE day count.
Pinpoint
Centrica India Offshore Pvt Ltd v. CIT, (2014) 364 ITR 336 (Del HC)
String-verified quote
“The employment relationship between the secondee and the overseas organization is at no point terminated, nor is CIOP given any authority to even modify that relationship.”
source: ledger:CENTRICA — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/centrica_secondment.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)