Assessing Officer held that sums payable under distribution agreement to GIL was for right to sell adwords program, use of or right to use various IP rights (process, trademarks, brand features, copyright, know-how) in adwords program and use of or right to use industrial, commercial or scientific equipment. Accordingly  the Assessing Officer held that  the amount received is  covered by definition of Royalty under Act and DTAA  Held that  all intellectual property would remain exclusive property of Google Ireland and confidential information provided by Google Ireland was to be employed by assessee in performance of its services.  Trademark and other brand features were not used independently or de hors distribution agreement but they were incidental or ancillary for purpose of carrying out marketing and distribution of AdWord program and, thus, none of rights as per section 14(a)/(b) and section 30 of Copyright Act, 1957 had been transferred by Google Ireland to assessee.On facts payment could not be characterized as royalty. (AY. 2009-10, 2012-13)