Assessee Providing Online Technology Learning Platform On Its Website By Facilitating Viewing Of Online Videos By Customers .  Subscription plans sold to customers in India at  prices agreed between assessee and customers .  Subscribers merely getting access to database to view videos akin to Copyrighted Articles.  No right to use copyright in Videos or  database . Assessee not imparting information regarding techniques, methodology or strategies employed in running its  business .  Subscription fees not for imparting of  information concerning industrial, commercial or scientific experience of  assessee .  Subscription fee not consideration for use or right to use any industrial, commercial or scientific equipment . Subscription revenue received is not taxable as royalty.  (AY.2016-17)