Assessment years treated independently; services linked to software not FTS under Article 5(a) DTAA; 'make available' unmet (Art 12(4)(b))

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....ITAT affirmed that each assessment year stands on its own and dismissed the res judicata contention, holding that the Assessing Officer may assess income according to the facts of the year. The Tribunal found that maintenance, support, education and training services were intricately and inextricably linked to software and provided in connection with its utilization under Article 5(a) of the DTAA, and therefore did not constitute Fees for Technical Services. The Tribunal further held that the taxpayer's transactions did not satisfy the "make available" condition under Article 12(4)(b), placed the burden on the Revenue to prove otherwise, and directed the AO to delete the impugned addition.....