The assessee, a tax resident of Singapore, provided customer relationship management related services through a business application. The Tribunal held that the income derived from the subscription fee which the assessee received from customers in India for these services was not assessable in India. The High Court held that since the copyright in the application was never transferred nor vested in a subscriber, the fees were not assessable under section 9 of the Income-tax Act, 1961 and that since the customer was merely accorded access to the application and it was the subscriber which thereafter input the requisite data and took advantage of the analytical attributes of the software, this would not fall within the ambit of article 12(4)(b) of the Double Taxation Avoidance Agreement between Singapore and India ((1994) 209 ITR (St.) (1) and that therefore, the amount was not assessable in India. SLP of revenue dismissed.  (AY. 2014-15)