ITAT Sends Software and SaaS FTS Dispute Back for Fresh Review, Rules DTAA Tax Capping Includes Surcharge and Cess:

The ITAT remanded the software/SaaS FTS issue for fresh assessment and ruled that DTAA tax rates cannot be increased by surcharges/cess.
ITAT restores the automated software and SaaS taxability issue to the AO for verification

Premium
ITAT Sends Software and SaaS FTS Dispute Back for Fresh Review, Rules DTAA Tax Capping Includes Surcharge and Cess
The ITAT remanded the software/SaaS FTS issue for fresh assessment and ruled that DTAA tax rates cannot be increased by surcharges/cess.
Also Read
ITAT Holds Reimbursement of ESOP Cost to Foreign Parent Company is Business Expenditure Deductible Under Section 37(1)A Taxpayer Must Be Granted a Minimum 7-Day Time Limit to Respond to a Section 148A(b) Notice, Holds ITAT Centre Issues 10-Year NaBFID Zero Coupon Bond of Rs 20,000 CroreITAT Orders Entity-Level Benchmarking for McCain India’s Transfer Pricing Dispute
About Author

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.
Studycafe
Jodhpur, Rajasthan, India
2259My Recent Articles
- ITAT Orders Entity-Level Benchmarking for McCain India’s Transfer Pricing DisputePremium
- ITAT Deletes Rs 8.49 Crore Additions, Says CIT(A) Can Admit Evidence to Grant ReliefPremium
- ITAT Restores Appeal After Condoning Delay, Says Substantial Justice Must Prevail Over TechnicalitiesPremium
- ITAT Allows Section 80-IE Deduction on Enhanced Business Income After Assessment AdditionPremium
- India Notifies India-Sri Lanka DTAA Protocol Introducing Principal Purpose Test
Up Next
Loading suggestions…
Recent Posts

All Posts

Recent Posts

All Posts








