Assessee is  a foreign firm situated in USA, which is  engaged in business of cloud and hosting services, disaster recovery services, and IT consultancy services. It received certain amount from its Indian customer and claimed said income to be not taxable in India. Assessing Officer taxed said receipts as fees for technical services. DRP up held the addition. On appeal the Tribunal held that  very same issue in assessee’s own case was decided in favour of assessee by Tribunal for earlier assessment years 2017-18 to 2019-20 holding that article 12(4)(b) stipulates taxability of income arising therefrom only if services concerned make available technical knowledge to recipient/payer. Since condition of make available had not been satisfied, services would not be taxable in India. ( AY. 2020-21)