Assessee, non-resident US company, entered into a marketing agreement with its holding company SPITL, situated in India. The  assessee received   sales commission as a  consideration for marketing services. The  Assessing Officer held that amount received by assessee was in nature of fee for included services (FIS) as per terms of India-US DTAA. Tribunal held that sales commission received by assessee was not in nature of FIS. On appeal High Court affirmed the order of the Tribunal. (AY. 2017-18)