Income earned by NR from supply of hardware alongwith embedded software was business receipt and not

IT/ILT : Where assessee, a French Company, was engaged in business of manufacturing, trading and supplying of equipment and services for GSM cellular radio telephones system, revenue received by assessee on account of supply of software which was embedded in hardware was not in nature of royalty and therefore, it was to be taxed as business profits in accordance with article 7 of India-France DTAA