The assessee entered into a global agreement with its group entities including HIPL. The AO held that  that services provided by assessee were in area of supply chain, human resources, strategic planning and marketing, finance and information systems under agreement which was an admitted fact. Thus, services were utilized by Indian Company as well .Concept of make available required that fruits of services should remain available to service recipients in some concrete shape such as technical knowledge, experience, skills etc. which was met in instant case as could be reflected from nature and duration of contract. Service recipient had to make use of such technical knowledge, skills etc. by himself in his business and for his own benefit. Accordingly the short durability or permanent usage of service envisages by concept of make available services remained at disposal of their service recipients. Accordingly the, consideration qualified as FTS both under Income -tax Act and under tax treaty as well. Tribunal affirmed the order of the AO . (AY .2009-10 -2011-12)