Assessee was developing a residential project and had availed technical/consultancy services from three non-resident entities against certain fee.  Assessing Officer held that fee paid to non-resident entities would qualify as FTS under section 9(1)(vii) and also under article 12(4)  hence liable to deduct tax at source, the payment was disallowed. CIT (A) deleted the addition.  On appeal the Tribunal held that terms of agreement showed that design, drawing, etc, would remain intellectual property of said entities and were intended for use solely with respect to project and it further restrained assessee from utilizing such intellectual property for any other project and while providing such services neither any technical knowledge, skill, etc., was made available to assessee for utilizing them in future, independently nor any developed drawing or design had been provided to assessee which could be applied by assessee independently.  On facts the Tribunal held that conditions of article 12(4) of tax treaty were not fulfilled and, thus, said fee could not qualify as FTS.  (AY. 2015-16)