Held, that merely by providing services in the form of reports, that did not lead to the inference that technology had been made available to the assessee and since the Department had not brought anything conclusive to prove that services had made available, knowledge and technology in a manner that the assessee shall not require such services from the head office for the purpose of conducting its business in India in the future, the “make available” clause had not been satisfied and therefore the services did not qualify as fees for “included services” under article 12 of the Double Taxation Avoidance Agreement. Further, technical services did not fall within the embargo provided under section 44C of the Act. The assessee is  eligible to claim deduction of technical service charges of paid to the head office. (AY. 2007-08, 2008-09)