Honorable Delhi High Court made a judgement in favour of Metal One Corporation India Pvt Ltd. ‘Nil’ value would be treated as the open market value for the purposes of the Second Proviso to Rule 28. Since, in the present case, no invoices have been issued for secondment of employees, the value of service shall be treated as Nil.
Delhi High Court Judgement on Secondment of employees
Pushkar Mer 