Assessing Officer treated IT support services as Fees for technical services and further held that since technology was embedded in hardware and Indian entity was enabled to use same, it amounted to making available technical services and know-how, etc., and consequently was covered within article 12 of DTAA  therefore  amount was, therefore, held to be taxable. Tribunal held that since amount received by assessee from one of four Indian entities, viz., SAPL, in preceding/succeeding years had been held to be not chargeable to tax under article 12 of DTAA, facts for relevant assessment years being similar, amount received by assessee from SAPL was eventually not chargeable to tax under article 12 of DTAA even though same was in nature of Fees for technical services’ covered under section 9(1)(vii) of the Act. As regards other three entities were concerned, since assessee could not furnish proof of correct nature of services with help of any agreement, matter was to be remitted to file of Assessing Officer for a fresh determination of issue.  (AY. 2016-17)