Assessee, a US based company, earned revenue from sale of software to its Indian clients. Assessing Officer held that said revenue would be royalty under article 12 of DTAA and would be taxable in India. Held that   grant of right to install and use software did not include providing copyright of said software to customer and, thus, revenue earned from sale of software would not be taxable as royalty. Tribunal also held that cloud computing infrastructure to its Indian clients through subscription agreement and even though cloud based services were based on patents/copyright but subscribers did not get any right of reproduction, thus, subscription fee was merely a consideration for online access of cloud computing services and would not be taxable as royalty in India. (AY. 2013-14, 2014-15)