Assessee, a US based company, was engaged in business of providing access to online journals/online library. Assessee entered into agreements from outside of India with customers in India to provide access to online journals/online library available at its online database maintained outside of India and earned revenue.  Assessee claimed that said receipts from Indian customers were not chargeable to tax as Royalty/FTS/FIS under provisions of Act, 1961 read with India-US DTAA-DRP affirmed the order of the AO. On appeal the Tribunal  held that  since assessee sold compiled, indexed or curated articles obtained from other authors as copyrighted article/product, for easy access to customers and limited rights to access online journals granted by assessee to Indian customers did not amount to granting of any right in copyright in any manner whatsoever, receipts from Indian customers did not constitute royalties under DTAA. Accordingly   receipts from Indian customers for offshore sales of books/journals or providing access to online journals/online library did not qualify as royalties under Act as well as under Treaty. Tribunal also held that services of providing access to online database/journals did not fall under FIS as services did not satisfy clause ‘make available’ as required for provisions of article 12 of  DTAA. (AY. 2020-21)