Tribunal following the  earlier assessment years held that management service fees received by assessee from its Indian subsidiaries was not to be taxed in its hands as FTS in India in view of Most Favoured Nation (MFN) clause added in tax treaty.   Tribunal also held that  leadership training provided by assessee to employees of an Indian company did not result in making available any technical knowledge, experience or skill etc. to said employees which could enable them to use it later on, thus, such training fee could not be considered as FTS for rendering consultancy or technical services. Matter remanded for re-adjudication. (AY. 2016-17)