{"url":"https://lrlabs.ai/t/centrica_secondment","engine":"deterministic","llm_in_path":false,"id":"centrica_secondment","question":"Do seconded employees create a service PE?","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)","confidence":"judicial","as_at":"14 Aug 2026","note":"Delhi HC ratio; SLP outcomes do not merge HC reasoning into declared SC law (Kunhayammed discipline).","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.","quote_string_verified":true,"quote_source":"ledger:CENTRICA"}