Intec Billing Ireland vs ACIT

Whether receipts from supply of off-the-shelf software constitute 'royalty' under Section 9(1)(vi) of the Income Tax Act and Article 12 of the India-Ireland DTAA --- Held No; Whether interest under Sections 234B and 234C can be levied on a non-resident whose income is subject to TDS --- Held No; Whether credit for TDS should be granted --- Held Yes; Whether penalty proceedings under Section 271(1)(c) should be initiated --- Held No.