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18. From the above, it is abundantly clear that the assessee is provided with a report / document by Symbiotics Ltd. UK containing the requisite details as per the terms of the Agreement. The assessee is not provided with access to any software of Symbiotics Ltd. UK. The candidate's report is delivered to the assessee electronically which is in the nature of copyrighted product and a mere access to use the server / software to download the reports cannot be regarded as transfer of any licence / copyright in the software so as to fall within the definition of "royalty" under Article 13 of the India-UK DTAA. What the assessee gets is merely the report in the form of deliverables prepared from the analysis undertaken by Symbiotics Ltd. UK using Adapt software. The source code of the software is accessed only by Symbiotics Ltd. UK and the assessee has no right to access, modify or duplicate such source code which is evident from clause vii of the Agreement. The assessee had not been granted the right of commercial exploitation of the IT/software contained therein. Further the infrastructure / software used for preparing the reports are located, owned and managed by Symbiotics Ltd. UK outside India and the assessee has no right to control the equipment / network / infrastructure etc. used by Symbiotics Ltd. UK. The software Adapt is being used to generate the required report after conducting evaluation on the basis of criterias provided by the assessee. In our considered view it cannot tantamount to granting of licence to the software and the right to use the IP of Symbiotics Ltd. UK. It can thus be concluded that there is no grant of licence to the assessee for any software which allows it to modify the source code. The assessee does not get any right to use the copyright in the software as it merely has access to the information / data processed by the software / application which is owned and executed by Symbiotics Ltd. UK in its server located in UK. What the appellant gets is only a copyrighted article to use the product for its internal business purpose and not any right in any copyright to exploit the same for commercial reasons so as to constitute the payment received in consideration thereof as royalty in terms of Article 13 of the India UK DTAA. Support may be drawn by the decision of the Apex Court in the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT 125 taxmann.com 42 (SC). In sum and substance what Symbiotics Ltd. UK is doing for the assessee is merely testing the ability of the candidates as per the parameters / standards of the assessee so as to ascertain whether the candidates meet the quality / performance criteria of the assessee. Having considered all the above aspects, we are of the view that the consideration paid by the assessee to Symbiotics Ltd. UK for provision of candidate's reports do not fall within the purview of royalty under Article 13 of the India- UK DTAA.