Assessee, Indian company, entered in Teaming agreement with non-resident entity for availing software training services outside India. It had paid certain amount of consideration for same. Assessing Officer held that amounts paid by assessee constituted royalty and was chargeable to tax in hands of assessee-Accordingly, he made an addition under section 40(a)(i) on ground of non-deduction of tax at source under section 195.On appeal the Tribunal held  that since work order was issued outside India for making an income from a source outside India, amount paid being by assessee was covered under exception provided in section 9(1)(vii)(b)  hence the assessee was not required to deduct tax at source. Addition affirmed by CIT(A) is deleted.(AY. 2013-14)