Assessee made payments towards purchase of software licenses to its US based Associated Enterprise (AE).  CIT(A) held that TDS was required to be deducted from aforesaid payment as same was ‘royalty’ within meaning of S.9(1)(vi) and Article 12 of DTAA.   Tribunal held that purchase of software in case of assessee being copyrighted article was not governed by definition of royalty not liable to deduct tax at source.  Tribunal also held that payment made to information technology support services  is not royalty hence not liable to deduct tax at source.   Tribunal also held that  leasing charges paid for using lease lines only for transmitting data and since there was no lease of any equipment to assessee by its AE, said expenditure could not be classified as royalty.  (AY. 2009–2010)