Assessee had paid certain amount to its holding company CPP, UK but did not deduct tax at source claiming that services availed by assessee-company did not fall under definition of FTS under article 13. Referring to definition of FTS, as mentioned in article 13(4) of DTAA, Assessing Officer held  that nature of services availed by assessee company did fulfil ‘make available’ criteria. Accordingly the  Assessing Officer held that assessee is  liable to withhold while making  payment. On appeal the Tribunal held that  since there was no transfer of skill or technical services and rendition of these services by UK company did not enable recipient-assessee to provide similar services without recourse to UK company in future, assessee-company would not be liable to withhold tax while making  payment to UK company.  (AY. 2017-18)