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6. The assessee submitted that under India - USA Double Taxation Avoidance Agreement (DTAA) as per Article 12(3)(a) of the "Royalty" is defined as "payments of any kind received as a consideration for the use of, or the right to use, any copyright of a literary, artistic, or scientific work, including cinematographic films or work on film, tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or information concerning industrial, commercial, or scientific experience." The assessee further submitted that it has no right to use the copyright in the ITA Nos.1727, 1577/Bang/2017 computer programmes and hence the payments of license fee cannot be termed as Royalties under Article 12(3)(a) of the DTAA. The assessee pointed out that it does not have any access to the Source Code and Object Code of the software licensed by World Courier Inc., namely World- STARsm, Net-STARsm, Bio-STARsm, Ops-STARsm, QDB - Quotations Data Base. Further, the assessee does not use such software for any software development activities.