Assessee, a wholly owned subsidiary of an Indian entity, was tax resident of USA. It entered into an marketing support services agreement with its parent company for providing marketing and sales support services with all its operations exclusively in USA and received certain amount of consideration. Assessing Officer held that a services were in nature of fee for included services (FIS) as per article 12 of DTAA and, accordingly, brought same to tax. Tribunal held that  nothing had been brought on record by Assessing Officer to demonstrate that there was complete transfer of technical knowledge, know-how, skill etc. to Indian company of service so as to enable it to use such technical know-how, knowledge, experience, skill etc. independently without aid and assistance of service provider  therefore  services provided by assessee were neither in nature of technical or consultancy services under article 12(4) and even make available condition provided under article 12(4)(b) was not satisfied. Addition is deleted.(AY. 2017-18)