Held, dismissing the appeal of the Revenue the Court held  that according to the Tribunal, the agreement between the assessee and its affiliate had been effective from January 1, 2010, and it had run for a long period. In order to bring the services in question within the ambit of fees for technical services under the Double Taxation Avoidance Agreement, the services would have to satisfy the ”make available” test and such services should enable the person acquiring the services to apply the technology contained therein. The facts on record showed that the recipient of the services was not enabled to provide the same service without recourse to the service provider. The analysis and conclusion arrived at by the Tribunal were correct.(AY.2019-20)