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clauses (i) to (iv), (iva) and (v).

Explanation 3.-- For the purposes of this clause, "computer software" means any computer programme recorded on any disc, tape, perforated media or other information storage device and includes any such programme or any customized electronic data. Explanation 4.-- For the removal of doubts, it is hereby clarified that the transfer of all or any rights in respect of any right, property or information includes and has always included transfer of all or any right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which such right is transferred.

3.3 We may at this stage set out the respective cases of both the sides. The assessee's case, firstly, is that the computer software is not a copyright. Reference to the Copyright Act, 1957 by the Revenue is not valid as the term 'royalty', as defined in the Indo German Tax Treaty, does not include reference to use of the computer programme/software. The inclusion of 'computer software' (per Explanations 3 and 4 of section 9(1)(vi)) expands the scope of the term 'royalty', which cannot be taken into account as the narrower definition of 'royalty, i.e., as per DTAA, shall prevail. Specifically in relation to the license agreement with Robert Bosch India (RBI), the development license granted is a non-exclusive, non-transferable fees based license to use the software 'EB Guide Studio' for developing and configuring its own software - interface products/licensed products. The grant of development license is thus a mere limited right to use the said software in business process. The same is not for commercial exploitation.