ITAT Rules SaaS Subscription Receipts Not Taxable as Royalty:

ITAT Rules SaaS Subscription Receipts Not Taxable as Royalty

ITAT holds SaaS subscription receipts are neither royalty nor FTS under the India-USA DTAA.

Saas Subscriptions Held Outside Royalty and FTS Provisions

authorMeetu KumaridateJun 3, 2026
Last update on Jul 23, 2026

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Meetu Kumari

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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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