The assessee, a US-based company, received income from its Indian sister concern for providing IT support and maintenance services. The AO treated the receipts as fees for technical services under section 9(1)(vii)(b) and as fees for included services (FIS) under Article 12(4) of the India–US DTAA, which was upheld by the DRP. On appeal, the Tribunal held that the services rendered did not fall within the scope of ‘making available’ technical knowledge, experience, or skill as per Article 12. Since the Indian entity could not manage the IT environment independently and needed continuous recourse to the assessee, the services were not taxable in India as FIS under the DTAA. (AY. 2015-16)