Held that the amount earned from supply of software by assessee, a tax resident of USA, on a non-transferable, non-exclusive basis to Indian customers was not taxable as royalty income under provisions of article 12 of India-USA DTAA as same was consideration for sale of a copyrighted software and not for use of any copyright. Tribunal also held that the receipts from annual maintenance contract were inextricably linked to the licence granted by the assessee to its licensees and no human intervention was required in provision of AMC services; said receipts were not taxable as FTS in India; the same were business profits of assessee not taxable in India in absence of a permanent establishment (PE) of the assessee in India. Additions were deleted.  (AY. 2019-20)