Assessee is a USA company and subsidiary of Indian company. The company provides sales and marketing services to the Holding co. for the product/services in the global market. AO treated the sales commission received by the company from the Indian company as Fees for Technical services. The Tribunal held the matter as covered by the earlier order of same ITAT in the case of assessee based on the reasoning that the assessee is not providing any technical, managerial or consultancy services rather has been engaged to act as authorized business partner to market and promote the products or services of Holding company outside India. The decision regarding what are the products/services that are to be developed or provided, the price to be charged to the customer etc. are solely taken by Indian Co. The assessee does not play any role in the decision-making process. Further, once the assessee procures the orders, it is at the discretion of Indian Co. whether to sell the product or render services to identified customers. Further, it was held that the payments towards sales and marketing services provide by the assessee is not covered under sub clause (a) to Article 12(4) of India-USA DTAA as it is not ancillary to application or enjoyment of any right. Further, clause (b) to Article 12(4) of India-USA DTAA is only applicable if the services are in the nature of technical or consultancy services. The sales and marketing services rendered by assessee is not in the nature of technical or consultancy services. Therefore, it was held that income can neither be considered as FTS under the Act nor under the DTAA provisions. Not taxable in India.    (AY.2013-14 to 2016-17)