High Court held that where assessee had entered into agreement with UK based university for providing certain technical services for which it had agreed to bear Indian taxes, liability of assessee to deduct TDS under India-UK DTAA from payments made to UK University was to be computed on gross amount of fees for technical services (FTs) paid to University. Further, since obligation to pay tax was on university and assessee in terms of agreement, agreed to pay tax, same had to be necessarily added to income of university and therefore principle of grossing up had to be applied. SLP filed by assessee against said  order was to be dismissed as withdrawn.  (AY. 2002-03)