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hello everyone in the current business scenario second event of employee is a common practice amongst group entities situated across various jurisdictions what the secondment of employee means it usually involves deployment of Highly skilled employees of one entity to its another entity situated in a differential restriction that entity can be subsidiary or a branch office now the entity where these employees are deployed that ntp takes uses skill and expertise of the seconded employees and provide operational and backend support to that first entity so it is nothing but what in India we call deputation now taxibility of secondment of employee has been a contentious issue for quite some time and recently honorable Supreme Court delivered a landmark ruling in this regard also ratio of this ruling will make companies revisit their contract drafting basics so the facts of the case were an overseas entity deployed certain employees to its group entity situated in India this Indian entity w