The Tribunal held that in the assessee’s own case, the Tribunal had held facts on record clearly demonstrated that what the assessee had sold was copyrighted article and not the copyright, that the amount received by the assessee from sale of software and provision of software related services could not be treated as royalty under article 12(3) of the DTAA, and that the conditions of article 12(4)(b) of the DTAA were not satisfied so as to treat the amount received as fees for technical services. Addition was deleted. (AY. 2013-14, 2016-17, 2017-18)