Dismissing the appeal of the Revenue the Court held that the assessee had made payments to the U. S. Company. The Tribunal had held that  the scope of the work was to generate customer leads using customer database, market research, analysis, and online research data and rightly held that the service provider had not made available any technical knowledge, experience, know-how, process or develop and transfer technical plan or technical design. Accordingly the  Tribunal was right in holding that the payments made by the assessee were not taxable in India. Tax was not deductible at source on such payment.