Allowing the petition the Court held that , income from provision of services through high end customized software does not constitute “Fees For Technical Services” u/s 9(1)(vii) as the definition excludes income from “mining or like project”. The Q whether income from composite software and maintenance services constitutes “royalty” for purposes of s. 44DA would have to be decided from the nature of services. The assessee is eligible to take benefit of the definition of ‘royalty’ as per the DTAA for the purpose of applicability of S. 44DA of the Act . S. 44DA prevails  over S.44BB  after the amendment w.ef 1-04 2011 . (W.P.(C) 1370/2019, dt. 13/3/2020)