Assessee, a tax resident of USA, provided designs, drawings, lay-outs etc. to an Indian company (AOP) for construction of Statue of Liberty. Assessing Officer held that assessee had rendered technical and architectural design services which made available technology, skill, experience etc. to AOP and, thus, fell within ambit of FIS under article 12(4)(b) of India-USA DTAA. DRP affirmed the order of the Assessing Officer. On appeal the Tribunal held that designs, drawings, lay-outs etc. provided to AOP were project specific which were specifically made for construction of ‘Statue of Liberty’ and therefore even if ownership of such drawings etc. was transferred to AOP same could not be utilised for any other purpose by AOP. Further, while providing architectural services neither any technical knowledge, skill, experience, know-how etc. was made available to AOP for utilising them in future independently nor any developed drawing or design had been provided by assessee which could be applied by AOP independently.On facts, conditions of article 12(4) of tax treaty were not fulfilled and, thus, said services would not fall within purview of Fees for included services  (AY. 2014-15, 2015-16)