Assessee, a US based company, operated a global online learning platform providing online courses and degrees from leading universities and companies. Assessing Officer  assessed receipts from provision of said services as fees for technical services (FTS) within meaning of section 9(1)(vii) and fees for included services (FIS) within meaning of paragraph 4 of article 12 of India USA DTAA. Tribunal acceoted the contention of the assessee that receipts from services were neither in the nature of royalty nor FTS as it did not entail any includd services which are taxable to tax. On appeal by revenue the Court held that   assessee merely provided access to contents of universities/companies through platform on receipt of fees and Assessing Officer had not brought on record any material to establish fact that assessee provided technical services through its online platform and further make available condition was not satisfied.Since services provided by assessee did not include any element of included services, receipts of assessee could not be taxed as FTS or FIS under provisions of Act as well as DTAA. (AY. 2020-21)