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2. That it has obtained only a user right in the copyrighted article in the form of software applications and not the right of use of copyright. Whereas use of copyright encompasses exploitation of the rights embedded in a copyright, a mere user right is a limited right and consideration paid for such user right cannot be regarded as consideration for use of or right to use a copyright;

3. None of the suppliers have provided the assessee with source code or any technical documentation pertaining to software application. The intellectual property right associated with the software does not vest with the assessee but is retained by the concerned supplier. Hence the payments cannot be held for the use of copyright but the payment would be towards use of copyrighted article;