The assessee, a US resident, had rendered services to its Indian affiliate in relation to customs brokerage support, destination services, assistance in shipment clearance and personnel training. The Tribunal held that the services were neither managerial, technical nor consultancy in nature and that no part of the assessee’s income had accrued or arisen in India under section 9(1)(i), since no operations giving rise to income were carried out in India. On appeal by the Revenue, the Delhi High Court affirmed the Tribunal’s view and held that for a receipt to qualify as fees for technical services, there must not only be rendition of specialised knowledge, skill, expertise or know-how, but also satisfaction of the “make available” condition, i.e., the recipient must be enabled to apply such knowledge independently in future. Mere assistance in complying with customs rules and regulations, which are in the public domain, or training aimed at creating a common global work culture, did not amount to transfer of specialised technical knowledge or skill. Accordingly, the payment received by the assessee was held not taxable either under section 9(1)(vii) or section 9(1)(i), and the Revenue’s appeal was dismissed.