Payment made for computer software not Royalty and TDS u/s. 195 not applicable

A computer software when put into a media and sold, it becomes goods like any other audio cassette or painting on canvass or book. The amount paid by the assessee towards purchase of IXOS-eCON for R/3 50 users cannot be treated as payment of royalty taxable in India under Article 12 of DTAA between India and Singapore. Therefore, the assessee, in our opinion, is not liable to deduct tax at source. In the case of: M/s. Kansai Nerolac Paints Ltd. Vs. Addl. DIT (International Taxation, Mumbai), decided by : ITAT Mumbai Assessees Contention:-The assessee applied to the AO for a NOC u/s 195(2) for ...