{"id":13045,"date":"2020-10-18T09:44:20","date_gmt":"2020-10-18T09:44:20","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dy-dit-v-yum-restaurants-asia-pte-ltd-2020-81-itr-440-delhi-trib\/"},"modified":"2021-06-24T19:49:10","modified_gmt":"2021-06-24T14:19:10","slug":"dy-dit-v-yum-restaurants-asia-pte-ltd-2020-81-itr-440-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dy-dit-v-yum-restaurants-asia-pte-ltd-2020-81-itr-440-delhi-trib\/","title":{"rendered":"Dy. DIT v. Yum! Restaurants (Asia) Pte. Ltd. (2020) 81 ITR 440 \/ 192 DTR 372\/ 206 TTJ 657( Delhi) (Trib)"},"content":{"rendered":"<p>Assessee Entering Into Technology Licence agreement for licence of Technology and system with Indian entity .\u00a0 Indian Entity Appointing various franchisees for operating restaurants in India. Deputation of\u00a0 employee of\u00a0 non-resident to Indian company. Reimbursement of\u00a0 salary by Indian company in respect of deputation of\u00a0 employee of\u00a0 non-resident to\u00a0 Indian company. Assessee had no permanent establishment in India and no business undertaking in India. reimbursement of\u00a0 salary\u00a0 is not income and not taxable <em>(<\/em>AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i): Income deemed to accrue or arise in India &#8211; Business connection &#8211; Royalty \u2014 Fees for technical services \u2014Reimbursement  of expenses-  Held to be not taxable &#8211;  DTAA-India \u2013 Singapore [ Art 5 (2) 12 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-13045","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3op","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13045","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=13045"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13045\/revisions"}],"predecessor-version":[{"id":19599,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/13045\/revisions\/19599"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=13045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=13045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=13045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}