Assessee, a Singapore based company, earned income from sale of Software licenses and support services. Assessing Officer held the amount received on sale of software  is taxable under article 12(4)(a) of DTAA as fees for technical services.  Assessing Officer also held that  c receipt was for making available technical knowledge etc. to software buyers and hence also covered under article 12(4)(b) of DTAA. Held that  since the assessee provided services laced with technical know-how, but did not provide any technical knowledge, experience or skill etc. to recipients for their own application in future without assistance of assessee, i.e, did not ‘make available’ any technical knowledge, experience or skill etc. to its customers to apply in future, income from IT support services could not be taxed as FTS under article 12(4)(b). Therefore, amount received by assessee for providing IT support services in relation to software sale was not taxable as FTS either under article 12(4)(a) or under article 12(4)(b).   (AY. 2018-19)