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5. We have heard the rival contentions and perused the record. The issue which arises in the present appeal is with regard to non-resident entity which is Symantec Corporation a company incorporated under the laws of USA. The assessee in India was engaged in sale of software license relating to information securities and storage technology as well as provision of support and maintenance services with respect to the said software. During the year under consideration, the assessee had earned revenue from sale of software license in India including certification and software by authentication business. The case of assessee was taken up for scrutiny and he was asked to furnish the details of its activities in India. The assessee was also asked to submit details as to why receipts from sale of software license in India should not be taxed as royalty. The assessee in response furnished the reply that it was selling software licenses to the end user customers in India either directly or indirectly through authorized distributors, resellers, etc. It was further pointed out that no customization of Symantec software was done at the customers end except for integration of software with existing system. It was also explained that every end user of software had to accept and abide by the end user license agreement, as per which it was specifically prohibited to modify, copy, sub-license, rent, lease or transfer any portion of software; reverse engineer, decompile, disassemble, modify, translate, make any attempt to discover the source code of the software and create derivative work of the licensed software except permitted by the applicable laws. The assessee thus, stressed that receipts from sale of software license was not taxable as 'royalty'. The Assessing Officer was of the view that the argument of assessee was primarily based on the software sold by it did not fall within definition of 'copyright' on the following reasons given by assessee:-