Assessee, a USA based company, was engaged in business of managing, providing and developing billing information and software.  It received certain amount on account of data access/link charges also known as International Private Leased Circuits (IPLC) charges from its Indian subsidiary. Assessing Officer made an addition on account of said data access/link charges being of view that same constituted royalty under section 9 read with article 12 of India-US DTAA. Tribunal  held that   payment was neither payment for scientific work nor any patent, trademark, design, plan or secret formula or process said receipt was not royalty under article 12  Assessee received certain amount from sale of off-the shelf/shrink-wrapped software and, support and maintenance fee in connection with said software. Assessing Officer made an addition on account of receipt from sale of software and maintenance fee holding that same were taxable under article 12 and article 12(4) respectively.  Tribunal  held it held that since taxability of support and maintenance fee was dependent on taxability of software supplied, therefore, same was also not taxable under article 12(4). Professional services did not ‘make available’ any technical knowledge, know-how or process or consist of any development and transfer of any design, therefore, receipt on account of said services was not taxable as FIS under article 12. (AY. 2012-13)