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
Meetu Kumari
Jul 22, 2026Premium
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
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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