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6. At the time of hearing, it has also been emphasised that assessee is neither granted the source code of the software product and is nor permitted to modify, translate, recompile or alter the software in any manner. It has been explained on the basis of the terms of the agreement, that assessee is merely granted non-exclusive right to market, re-sell and sub-licence the software product developed by Tekla Finland. It was also pointed out that all the trademarks and trade names involved in connection with the products distributed by the assessee remain the exclusive property of Tekla Finland. It is sought to be pointed out that there is no transaction which could enable it to be considered as a 'Royalty' as explained in Explanation-2 to Sec. 9(1)(vi) of the Act.