The assessee granted  a non-exclusive, non transferable software licence  to Indian customer  for a specific time period. The Assessing Officer held that receipt is liable to tax as royalty as per the provisions of section 9(1)(vi) of the Act. CIT(A) deleted the addition. On appeal by the revenue the Tribunal held that the CIT(A) is justified in holding that payment received by assessee did not fall within the category of royalty under article 12(3) of the India-USA DTAA hence cannot be taxed under section 9(1)(v) of the Act. (AY. 2014-15)