STERIA (INDIA) LIMITED. Vs. MANOJ KUMAR MAHAR

JUDGEMENT

(1.) THE applicant, Steria (India) Ltd. (hereafter referred to as Steria India), is a public limited company registered under the laws of India and is a leading provider of IT driven business services for its client's core business processes. The applicant is regularly assessed to tax as resident in India.

(2.) GROUPE Steria SCA (hereafter referred to as Steria France), is a partnership firm, incorporated on March 11, 1988 as per the laws of France having its registered office at 12 Rue Paul Dautier -78140 Velizy Villacoublay, France, Registered at Versailles companies trade register with the Number 344 110 655. It centralizes technical skills to carry on management functions such as legal finance, human resources, communication risk control, information systems, controlling and consolidation, delivery and industrialization, technology and the management information services etc. Steria France, for the purpose of the Act, is a non resident in India (as control and management of its affairs is situated wholly outside of India) and tax resident of France. Steria France does not have any office, presence or personnel based in India so as to constitute a permanent establishment in India in terms of the provisions of Article 5 of the Double Taxation Avoidance Agreement between India and France.

(3.) THE relationship between Steria India and Steria France is that of independent contractors and nothing contained in Management Services Agreement shall: