Held, dismissing the appeal, that the activities of the assessee were related to the general services agreement. As provided in paragraph (4)(b) of article 12 of the DTAA, if the technical and consulting services made available are technical knowledge, experience, skill, know-how or process or consist in the development and transfer of a technical plan or technical design they are considered to be technical or consultancy services. Consultancy services not of technical nature cannot fall under “included services”. While undertaking the  services, the assessee had not executed any contract to make any business so as to use services independently by applying the technology. The general services agreement receipts were not taxable under article 12 of the DTAA. The addition  was  deleted. (AY.2007-08, 2009-10)