Held that the provisions of section 9(1)(vii) of the Act were examined by the Commissioner (Appeals) in respect of payment to the American bank, but not the provisions of the Double Taxation Avoidance Agreement. Therefore, the addition on account of technical services provided to the assessee was to be re-examined by the Assessing Officer in the light of the provisions of the Double Taxation Avoidance Agreement after giving the assessee a reasonable opportunity of being heard. (AY. 2012-13)