Assessee made remittances to parties in USA and Canada for clinical trials. Assessing Officer held that assessee was liable to deduct taxes on said remittances as same were fees for technical services. Commissioner (Appeal) allowed relief in respect of payments made for clinical trials on ground that ‘make available’ clause was not satisfied as there was no transfer of any skills or knowledge to assessee by issuance of study reports. Held that W since condition of ‘make available’ under India-USA/India-Canada DTAA was not met, services would not qualify as ‘fee for technical services/fee for included services’. Not liable to deduct tax at source. (AY. 2013-14)