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5.1 It has been further submitted by Ld. A.R. that the Shrink Wrapped Readymade Software has been considered as goods or article vide a judgement of Hon'ble Supreme Court in the case of Tata Consultancy Services Vs State of Andhra Pradesh reported in 271 ITR 401. 5.2 Further it is observed that Explanation (4) to Section 9(1)(vi) has been inserted to include any such payment made in respect of transfer of any right pertaining to any right in property, information or any receipt for use of right to use a computer software (including granting of license) vide Finance Act 2012. It is also observed that Explanation (4) inserted w.e.f. 01.04.1976 but that does not mean that assessee who acted bona fide while making the payment on 09.01.2012, on the basis of law as understood in F.Y. 2011-12 and did not deduct TDS from such payment should be made to suffer by considering him as assessee in default. The Ld. counsel for the assessee submitted that in any case, even after considering amended provisions, Delhi High Court in the case of Ericsson A.B. (supra) held that still purchase of software is purchase of copyrighted article and not Royalty and hence, not liable to TDS u/s 195. 5.3 We, therefore, considering the totality of facts, discussions hereinabove and circumstances of the case, are of the opinion that the said payment does not fall with the purview of royalty as well as Article 12 of DTAA.