The assessee, a UK tax resident, provided intra-group services to its Indian AE relating to human resources, finance, legal and compliance, internal audit, global planning and marketing support on a cost-plus 5% basis. The Assessing Officer treated the receipts as Fees for Technical Services (FTS) under Article 13 of the India-UK DTAA on the ground that the services were technical/consultancy in nature. The Hon’ble Tribunal held that the services were merely advisory and managerial in nature, intended to assist the Indian AE in making informed business decisions, and did not result in the transfer of any technical knowledge, experience, know-how or skill enabling the AE to perform such functions independently in future. Since the “make available” condition under Article 13(4)(c) was not satisfied, the receipts did not qualify as FTS and were not taxable in India. The appeals were allowed. [AY.2018-19, 2019-20]