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

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

authorMeetu KumaridateJul 22, 2026
Last update on Jul 21, 2026
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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.

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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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