IT/ILT : Where Finnish enterprise merely provided services to assesse-Indian company to ensure that HV AC, Electrical and Fire Protection systems to be installed by contractor at assessee's factory were of suitable design and quality, such services did not 'make available' any technical knowledge, skill or experience assessee nor was it consisted of development and transfer of a technical plan or technical design to assessee; thus, payments made to Finnish enterprise did not constitute FTS
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