Tribunal held that there is no material on record to prove that there was any transaction or substantial transaction between the assessee, a US company and San Disk India in the nature of sales and market support or that SD was involved in any manner in sales made by the assessee-company in India which can be made a basis for treating San Disk India   as DAPE of the assessee-company and, therefore, San Disk India    cannot be treated as dependent agency PE and consequently, assessee’s income is not chargeable to tax in India.  As regards the payments received by the assessee-company from San Disk India     by way of reimbursement of salaries of the seconded employees are unlikely to qualify as fees for technical services under the make available clause in art. 12(4) of the Indo-US DTAA. Tribunal held that   since the relevant agreement is not on record, the issue is remitted to the AO for fresh adjudication as per law.(AY.2017-18)