Assessee, US based company, received subscription revenue from Indian customers for providing access to online chemistry databases (CASS division) and from sale of online journals (PUBS division). It filed its return of income declaring nil income. Assessing Officer issued reopening notice on ground that subscription revenue received by assessee was taxable as royalty under section 9(1)(vi) and article 12(3) of DTAA between India and USA as it fell under ambit of use of copyrights of artistic, literally or scientific work as well as within ambit of payment for information concerning industrial commercial or scientific experience. DRP dismissed the appeal. On appeal the Tribunal held that Co-ordinate Bench of Tribunal in assessee’s own case for earlier assessment years held that said subscription revenue did not qualify as royalty in terms of section 9(1)(vi) as well as article 12(3) of India-US DTAA. In absence of any change in circumstances, following aforesaid order of Co-ordinate Bench, assessment order was set aside. (AY. 2013-14)