The assessee made payments to a US-based warehouse service provider having no business operations in India for warehousing facilities utilised outside India in connection with its overseas business. The Tribunal held that the payments were not chargeable to tax in India as the services did not fall within the scope of “fees for technical services” under Article 12 of the India-USA DTAA, which does not include managerial services and the “make available” condition was not satisfied. Consequently, the payments were not chargeable to tax in India, and no tax was deductible at source under section 195. (AY. 2011-12 to 2016-17).