The assessee, a US company, rendered pre-clinical laboratory services to Indian customers and supplied reports based on its research. The agreements provided that all inventions, techniques and methodologies remained the exclusive property of the assessee and the Indian customers were not enabled to perform the research independently. The Tribunal held that the services did not “make available” any technical knowledge, skill or process within the meaning of Article 12 of the India-USA DTAA. The receipts were, therefore, not taxable in India as fees for included services and there was no obligation on the Indian customers to deduct tax at source under section 195. (AY 2013-14, 2014-15 & 2017-18).