Assessee, a tax resident of UK, had earned an amount under contract for providing consulting engineering services to an Indian entity. Technical designs/drawings/plans supplied by assessee under contract were project specific and could not be used by Indian entity in any other project in future. Assessing Officer held  that amount received by assessee was in nature of Fee for Technical Services (FTS) as per article 13 of India UK DTAA and brought same to tax in hands of assessee. Tribunal held that in absence of make available condition, consultancy fee received by assessee could not be treated as fees for technical services under article 13 of India-UK DTAA, therefore, amount received by assessee had to be treated as business profit and in absence of a PE in India, it could not be brought to tax in India. Followed order of earlier year. (AY. 2019-20)