Dismissing the appeal of the revenue the Court held that  the assessee lent certain support and assistance to its customers for availing of the automated cloud computing services did not in any manner support the view that the assessee made available technology or technical skills, know-how or the other processes to its customers within the scope of article 12(4)(b) of the India-USA Double Taxation Avoidance Agreement.  That the explanation offered by the assessee regarding the services rendered indicated that the services offered did not entail transferring of any skill, knowledge, technology or process to its customers. The cloud computing models indicated that the assessee had developed an infrastructure and permitted the customers to access the hardware and software for developing their own content. The customers did not control the cloud computing hardware or software and had no right to commercially exploit it. The Tribunal had after examining the agreement between the assessee and its customers and on appreciation of the scope of services, found that the assessee’s customers were granted only a non-exclusive and non-transferable licence to access the standard automated services offered by the assessee. The assessee did not provide the source code of the licensed software to the customers. The customers had no right to exploit the assessee’s intellectual property rights. The  receipts not royalty or fees for included services. Order of Tribunal deleting the addition was affirmed. (AY. 2014-15, 2016-17)