Assessee, a US based company, is  engaged in business of developing and marketing 3D mechanical design solutions. It entered into software distribution agreements with resellers in India, who bought shrink wrapped software from assessee and in turn sold to customers in India.  During relevant assessment year, assessee received certain amount on account of sale of software solutions which had not been offered for taxation. Assessing Officer treated said receipts as royalty and taxed at rate of 15 per cent as per DTAA. DRP rejected the objection. On appeal the Tribunal held that  amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for resale/use of computer software through EULAs/distribution agreements, is not payment of royalty for use of copyright in computer software.(AY. 2021-22)