Held that the assessee supplied telecommunication hardware along with software  and the software embedded in the hardware was provided only for the purpose of operating the telecommunication equipments and thus, the receipts. are not taxable as royalty income, either under the domestic law or India USA DTAA. Interest under section 234B cannot be charged as the assessee being non-resident company is not liable to pay advance tax since the payer in under obligation to withhold tax under section 195 of the Act.  (AY. 2004-05, 2005-06)