The Assessing Officer held  that there was element of consultancy, technical and managerial services, and hence, membership fee paid by assessee would fall within category of Fees for Technical Services (FTS) and disallowed such amount under section 40(a)(i) for non-deduction of TDS. Commissioner (Appeals) held that amount paid by assessee was for user of brand and had to be treated as royalty and, hence, taxable in India. Tribunal held that the payments made by assessee to GTIL towards membership and subscription fee was not taxable as it was for reimbursement of eexpenses. The Tribunal also held that  there was no material on record to demonstrate that payee had made available any technical knowledge, experience, skill, know-how or processes or had transferred technical plan or technical design for which payment was made and, thus, payment made could not be regarded as FTS under article 13(4) hence the  assessee was not obliged to deduct tax at source under section 195 while remitting amount to GT UK LLP.  (AY.  2011-12)