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13.2 Before the CIT(A), it was submitted that DCIL is merely granted the right to operate the software program for its own business purposes. It was submitted that the license does not allow DCIL to modify, reverse engineer, decompile or disassemble the software supplied. It was further submitted that no information regarding the source codes/formulae/algorithms in the underlying programs was provided by DCAG/ the software provider to DCIL and accordingly, no right to commercially exploit the software by development or distribution of it is transferred to DCIL. Accordingly, it was submitted that the consideration earned by the assessee was neither for transfer of any right, wholly or in part, in respect of a copyright by the assessee to DCIL nor any license has been given by the assessee to DCIL in respect of the copyright. It was further submitted that the payment by DCIL to the assessee was for the supply of software, without any rights in copyright, which would be treated as provisions of copyrighted article and hence, cannot be taxed as royalty. Accordingly, it was submitted that the fees received by the assessee cannot be qualified as royalty and are not taxable in India. Various decisions were also cited before the CIT(A). 13.3 However, the CIT(A) was not convinced with the arguments advanced by the assessee and upheld the action of the AO by holding as under: