it is vivid that the assessee was allowed the use of the software for its own business purpose and there was no permission to sub-licence the same. There is a specific bar on the assessee in not sub-licensing the software, which were to be used for its sole business needs. In other words, the consideration was for the use of software for its own business purpose and not for the use of, or the right to use, any copyright of software. As the consideration payable by the assessee for use of LARA, DIVA and ocean was only for the use of the software for its own business purpose and not having right to copyright, the same will not constitute 'royalties' within art. 13(3) of the DTAA.