The assessee, a foreign company providing information technology support and maintenance services to its sister concerns in India, had remittances received for such services treated by AO as fees for technical services under section 9(1)(vii)(b) and taxed as “fees for included services” under article 12(4) of the DTAA between India and the USA, which was affirmed by the DRP. On appeal, the Tribunal held that for a receipt to constitute “fees for included services” under article 12, the services must make available technical knowledge, skill or process that remains with the recipient even after the contract ends, and since the assessee merely centralised information technology services such as access to standard applications, data management, disaster recovery, helpdesk support and infrastructure maintenance, without enabling the recipient to independently manage its IT environment without continuous recourse to the assessee, the payments did not qualify as fees for included services and were not taxable in India; it was further held that the amount could not be treated as royalty or technical services under section 9(1)(vii) either, as the assessee had no permanent establishment in India and was covered by the beneficial provisions of the Agreement. The issue of discrepancy between the figures reported in Form 15CA, filed by the banker, and Form 26AS was remanded to AO for limited verification after providing the assessee the relevant details to enable reconciliation.(AY. 2014-15 , to 2017-18)