Assessee, a US company, was allowing access to data/information on payment of a fee. Assessing Officer  held that the  assessee had granted license to access online data base which fell within definition of Royalty and taxed same under article 12. On appeal the Tribunal held that since assessee was granting access to its data base and user of data base did not receive right to exploit copyright in database, and he only enjoyed product in normal course of his business, transaction under consideration was for provision of accessing data base of assessee, and payment of fee for same could not be considered as royalty under article 12 of India USA-DTAA. (AY. 2013-14, 2014-15)