Held that where assessee, Indian company, acquired right to use Microsoft License software programmes assessee under a non-exclusive license granted by foreign company and foreign company continued to retain ownership under section 14(b) of Copyright Act, over such software, payment for said license made by assessee could not be held to be royalty, and, thus, assessee could not be fastened with liability to deduct tax at source on said payment and could not be termed as assessee-in-default. (AY. 2014-15)