Royalty for know-how of manufacturing taxable at its situs while know-how for product functionality at situs of usage

The ITAT Delhi Bench held that when royalty is for use of a technology in manufacturing, it is to be taxed at situs of manufacturing product, and when royalty is for use of technology in functioning of product so manufactured, it is to be taxed at sit us of use. Also, held that where revenue received by assesses, an American company, for providing software to Indian company was for copyrighted article and not for copyright itself, same would not be taxable under section 9 or under article 12 of Indo-US DTAA.