Assessee-company, a tax resident of Netherlands, had received income on account of business support services from Indian-company. Said  receipt  was not offered as income on plea that it was in nature of business profit and in absence of Permanent Establishment (PE) in India, it was not chargeable to tax. Assessing Officer held that said payment was taxable as FTS and added to total income of assessee as it was in nature of management and consultancy services. On appeal the Tribunal held that  nature of services showed that they were mostly in nature of managerial services but by rendering services assessee had not made available technical knowledge, know-how, skill, etc., to recipient of services, which would have enabled recipient of such services to utilize it independently without aid and assistance of assessee, in terms of article 12 and thus, make available condition was not satisfied. Therefore, payment received by assessee could not be treated as FTS under article 12(5).  (AY. 2015-16 to 2018-19)