Assessee, Finland based company, provided IT services to Indian customers and raised invoices in respect of said services.Assessee claimed that it had earned income from IT services in pursuance to a service agreement with its Indian AE and services were provided from its office in Finland. Assessee further claimed that it had no PE in India and thus, receipts would not be taxable in India. Assessing Officer made additions on ground that receipts from IT services were in nature of FTS. On appeal the Tribunal held that  said services were specific services for entities of assessee only. Since these were specific services, fees paid by users in India was to be taxed in India as there is no make available clause in India-Finland DTAA, without making it available, if technology is used then also receipts would be taxable in India. Assessee had given bank guarantee only to its subsidiary and it could-not be established that assessee was engaged in business of providing bank guarantee, commission income earned on providing such guarantee is  taxable under head income from other sources as per article 21 of India-Finland DTAA.(AY. 2018-19 , 2020-21)