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of The Assessee did not deduct TDS u/s 195 on payments made to Ciena, US, resulting in disallowance u/s 40(a)(i). The addition was based on the assumption that the payments were chargeable as fees for technical services u/s 9(1)(vii). The ITAT deleted the addition, finding that Ciena's services did not involve making available technology. Ciena provided remote technical advisory support through call centers for equipment issues but defective equipment had to be shipped overseas for repairs. Ciena was the equipment manufacturer, and the agreement ensured support services in India. The Revenue contended Ciena provided knowledge, technology, and skills, constituting fees for included services under the DTAA's Article 12(4)(b), which was not supported by the agreement's plain language. The ITAT's findings on Ciena's service nature were factual, and the Revenue did not challenge their perversity. The High Court ruled in favor of the Assessee.
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