The assessee, a US resident company engaged in e-publishing services, received commission from its Indian holding company for marketing services rendered in relation to customers in the United States. The Tribunal held that the assessee merely acted as the front-end liaison between customers and the Indian company by understanding customer requirements and communicating them for execution. The activities did not “make available” any technical knowledge, skill or know-how and could not be characterised as Fees for Included Services under Article 12(4)(b) of the India-USA DTAA. The receipts were taxable only as sales commission and were not chargeable to tax in India. Delay of 89 days in filing the appeal was condoned.  (AY. 2017-18).