Tribunal held that the Double Taxation Avoidance Agreement between India and Ireland unambiguously required that the use of copyright was to be taxed in the source country. In the present case, the payment had been made by the assessee for use of “copyrighted material” rather than for the use of copyright. None of the authorities had factually doubted the contention of the assessee that it had received consideration for the transfer of a copyrighted product and not for the transfer of copyrights in the computer software programme. The distinction between the transfer of a copyright and the transfer of a copyrighted product was prominent. Hence the receipts derived by the assessee from “sale of software” was not in the nature of “royalty” as defined under article 12 of the Agreement hence not liable to tax as royalty  (AY. 2013-14 )