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6|Page AY: 2012-13 4.3 Before us, Sh. Ajay Vohra, learned Senior Counsel appearing for the assessee submitted that whether a part of the compensation received is to be treated as royalty under section 9(1)(vi) of the Act is still a live issue for adjudication before the Tribunal as the AAR has directed the Assessing Officer to examine the taxability under section 9(1)(vi) of the Act. Conceding to the fact that the assessee has not challenged the decision of AAR before any higher court, he, nevertheless, submitted that since, the AAR has not determined the issue, the assessee can raise the issue of taxability of even a part of the compensation received as royalty. He submitted, as per the terms of the settlement agreement, the copyright, propriety in the patent still remains with the assessee and same has not been parted away while granting non-exclusive, non-assignable perpetual licence to use in favour of the Satyam. Thus, he submitted, the receipt will not fall within the ambit of royalty under Explanation 2 to section 9(1)(vi) of the Act. Further, he submitted, Explanation 4 to section 9(1)(vi) of the Act, which provides that transfer of all or any rights in respect of any right, property or information includes transfer of all or any right for use or right to use a computer software including grant of a