Assessee filed application under section 197 seeking ‘nil’ withholding tax certificate in respect of cross charges received from its AEs for services rendered by it.Assessing Officer rejected  application and held that charges paid to assessee by its AEs were taxable as fees for technical services (FTS) and fees for included services (FIS). On writ the Court held that services rendered by assessee did not make available technical knowledge, experience, skill, know-how, or processes to AEs and  service provided did not confer any right in favour of recipient in respect of knowledge, experience, skill or know-how, condition that services ‘make available’ such technical knowledge, know-how, skill, or process so as to fall with sweep of FIS would not be satisfied.On fact  thee  AEs did not acquire any copyright in software, cross charges paid by them could not be construed as royalties within scope of article 12(3) of India-US DTAA, Accordingly the order rejecting the application was set aside and Assessing Officer was  directed to issue necessary certificate or ‘NIL’ withholding Tax Certificate in respect of cross-cost charges as received by assessee from its AEs.