Tribunal orders fresh inquiry on service nature to apply India-US DTAA and "make available" clause under Section 9(1)(vii)

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....The ITAT remitted the matter to the AO for fresh determination of the exact nature of services rendered by the assessee to its Indian affiliate, emphasizing that the factual nature of services must be ascertained year-wise to evaluate the applicability of the India-US DTAA and the "make available" clause. The Tribunal noted that the AO's initial categorization of services as managerial and/or consultancy was premature without detailed factual inquiry, especially since managerial services are not covered as FTS under the treaty, whereas consultancy services are. The assessee was directed to cooperate and provide all relevant information. Consequently, the issue of whether the services constitute FTS under the treaty was set aside for reconsideration. Grounds raised by the assessee were allowed for statistical purposes.....