The Indian Authority for Advance Rulings (AAR) delivered a ruling dated 6 November 2006 in the case of A. T. & S. India P. Ltd (287 ITR 421) on whether fees paid by an Indian company which was subsidiary of AT&S Austria, towards reimbursement of salary cost by AT&S Austria in respect of seconded personnel, would be subject to withholding tax in India under India's domes…