Section 9(1)(vii), 40(a)(ia), 90 & 195 of the Income Tax Act, 1961 — DTAA — Payment made by the assessee to the AE is not taxable as fees for included services in India as per article 12(4) as services provided by US company do not satisfy the 'make available 'requirement as per article 12(4) of the Indo US DTAA, consequently, there was no requirement to deduct TDS under section 195 — Ciena Communications India P. Ltd. vs. Assistant Commissioner of Income tax [2018] 196 TTJ (Delhi) 425