Assessee, a US based company, earned revenue from sale of software products to its Indian clients.  Assessing Officer held that said revenue would be royalty under article 12 of DTAA and would be taxable in India. Following own case for earlier years it is held that revenue earned from sale of software would not be taxable in hands of assessee as royalty.   Tribunal also held that held that  subscription fee would not be taxable as royalty. (AY. 2017-18)