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7. The assessee is only selling copy righted article and there is no payment for use of copy right or acquiring the right to use the copy right and hence the same is not covered within the definition of royalty in DTAA. It is the separate position that the payment made for the use of copy righted article should be treated as business income and not the royalty income. The reliance on the Hon'ble Delhi High Court decision in case of Infra Soft Ltd. and M. Tech. India Pvt. Ltd is relevant in the assessee's case as Infra Soft Ltd. The Hon'ble High Court held in the order that payment to be qualified as a royalty payment it is necessary to establish that there is a transfer of all or any rights including grant of license in respect of copy right of a literally artistic or scientific work. In order to treat the consideration paid by the licensee is royalty, it is to be established that the licensee by making such payments obtains all or any of the copy righted rights of such literally work. The parting of intellectual property rights inherent in and attach to the software product in favoure of the licensee customer is what is contemplated by the treaty for payment to be classified as royalty payment. The enjoyment of some or all the rights which the copy right owner has necessary to invoke the royalty definition view from this angle on non exclusive and non transferable license in attempting the use of a copy righted product cannot be construed as an authority to enjoy any or all of the enumerated rights ingredient article 12 of DTAA. The license granted to the licensee permitting him to do the computer program and storing it in the computer for his own use is only incidental to the facility extended to the licensee to make use of the copy righted product for his internal business purpose. The said process is necessary to make the program functional and to have excess to it and is qualitatively different from the right contemplated by the said paragraph because it is only integral to the use of copy righted product apart from such incidental facilities. The licensee has no right to deal with the product just as the owner would be in a position to do. The licensee has been prohibited from copying, decompiling, de-assembling or reverse engineering the software without the written consent of Infra Soft. The license agreement between Infra Soft and its customers stipulates that all copyrights and intellectual property rights in the software and copies made by the licensee were own by Infrasoft and only Infrasoft has the power to grant license rights for use of the software. The license granted by the Infrasoft is limited to those necessary to enable the licensee to operate the program. The rights transferred are specific to the nature of computer programs. Copying the program onto the computer's hard drive or random access memory or making archival copy is an essential step in utilizing program. Therefore, rights in relation to these acts of copying, where they do no more than enable the effective operation of the program by the user, should be disregarded in analyzing the character of the transaction for tax purposes. Payments in these types of transactions would be dealt with as business income in accordance with Article 7 of India-UK DTAA.