Assessee Entering Into Technology Licence agreement for licence of Technology and system with Indian entity . Indian Entity Appointing various franchisees for operating restaurants in India. Deputation of employee of non-resident to Indian company. Reimbursement of salary by Indian company in respect of deputation of employee of non-resident to Indian company. Assessee had no permanent establishment in India and no business undertaking in India. reimbursement of salary is not income and not taxable (AY.2008-09)
Dy. DIT v. Yum! Restaurants (Asia) Pte. Ltd. (2020) 81 ITR 440 / 192 DTR 372/ 206 TTJ 657( Delhi) (Trib)
S. 9(1)(i): Income deemed to accrue or arise in India – Business connection – Royalty — Fees for technical services —Reimbursement of expenses- Held to be not taxable – DTAA-India – Singapore [ Art 5 (2) 12 ]
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