The Assessee was granted a user-license to use the software for its internal business purpose. The Assessee submitted that what is transferred is a copyrighted article and not a copyright itself. Hence, consideration paid is not taxable as royalty under the provisions of the Act. The tribunal observed from the order of AO and CIT(A) that there was only purchase of software which is a copyrighted article and no transfer of copyright and thus such income is not a Royalty income under the relevant tax treaty. Reliance was placed on the decision of Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd.-Civil Appeal Nos.8733-8734/2018 wherein it is held the end user can only use the computer programme by installing it in the computer hardware and cannot reproduce the same for sale or transfer and the licence granted vide the End-User License Agreements is not a license in terms of section 30 of the Indian Copyright Act, 1957 (CA) but is a license which imposes restrictions or conditions for the use of the computer software. Therefore, amounts paid by the assessee to the non-resident computer software manufacturers/suppliers as consideration for the resale/use of computer software, is not payment of royalty for use of copyright in the computer software and it is not liable for deduction of tax at source u/s 195 of the Act. (AY. 2010-2011, 2011-2012, 2012-2013)