Dismissing the appeal of the asseasee the Tribunal held that the amount paid by assessee Indian end-users/distributors to non-resident computer software manufacturer/suppliers as consideration for resale/use of computer software through EULAs/distribution agreement was not payment of royalty for use of copyright in computer software and, thus, said payment did not give rise to any income taxable in India. The assessee is not required to deduct tax u/s. 195 of the Act hence not held to be assessee in default under section 201(1) & 201(IA) of the Act.      (AY. 2011-12, 2012-13)