The Assessing Officer held that  the receipts in the hands of M were taxable as fees for included services and passed order under section 195(2) of the Income-tax Act, 1961 directing the assessee to withhold tax at 15 per cent. from the amounts proposed to be remitted to M. The Commissioner (Appeals) upheld the order of the Assessing Officer. On appeal contending that since M did not make available any technical knowledge or skill to the assessee which could be treated as fees for included services as contemplated under paragraph (4) of article 12 of the Double Taxation Avoidance Agreement between India and the United States of America , the services provided could not be charged to tax under article 12 of the Agreement . Matter remanded to the Assessing Officer . (AY.2014-15)