The assessee, a UK resident, provided electronic invoicing and related services through its proprietary e-platform/software and granted only a limited, non-exclusive licence to its Indian affiliate to use the platform for availing such services. No right in the source code, technology, or intellectual property was transferred. The Delhi High Court held that for Article 13(4)(c) of the India-UK DTAA, mere rendering of technical services is insufficient unless the services “make available” technical knowledge, experience, skill, know-how or process enabling the recipient to perform the services independently in future. The training provided was only to enable use/promote the e-invoicing platform and did not transfer the underlying technology or know-how. Accordingly, the receipts were not “fees for technical services” under the DTAA; hence the treaty definition prevailed over section 9(1)(vii), and the receipts were not chargeable to tax in India. Tribunal and reassessment orders were set aside. (AY. 2016-17, 2017-18).