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
Meetu Kumari
Jun 3, 2026
Premium
ITAT Rules SaaS Subscription Receipts Not Taxable as Royalty
ITAT holds SaaS subscription receipts are neither royalty nor FTS under the India-USA DTAA.
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Meetu Kumari
Content Manager
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.
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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