Assessee, a tax resident of Republic of Ireland entered into reseller agreement with SDFC India for sale of its products in India and made application under section 197 to receive payments thereunder with Nil or low TDS.  Revenue passed order under section 197 determining TDS rate at 10 per cent on entire estimated receipts on ground that assessee was not selling standard off-the-shelf and non-customized downloadable software and that it was in fact offering a comprehensive service experience or solution with help of technology embedded in software, hence, remittances so received were liable to be taxed as fee for technical services within meaning of section 9(1)(vii) read along with article 12 of India-Ireland DTAA. On writ the the assessee contended that   SDFC India was appointed as non-exclusive reseller without any technology transfer. Technical assistance and training imparted to SDFC India did not appear to bear characteristics of a conferral of specialised or exclusive technical service and did not constitute either core or foundational basis of consideration which was received by assessee and there was no transmission of specialised knowledge or skill. Imparting training or educating a person with respect to functionality and attributes of a software or application did not amount to rendering of technical service under DTAA. The  order did not proceed on basis of any material or evidence which might have indicated that moneys remitted to assessee could be said to constitute consideration for technical services.  Court held that  order denying Nil or lower TDS certificate to assessee was to be quashed and set aside, with liberty to revenue to examine issue in light of above observation. Matter remanded.