Case Law Analysis
|Income Tax Appellate Tribunal
Sale of Standard Software Licenses Not FTS Under India-Ireland DTAA | No Make-Available Clause Required : ITAT Delhi
The ITAT Delhi has ruled that revenue from the sale of standard cybersecurity software licenses and incidental support services does not qualify as Fees for Technical Services under Article 12(3)(b) of the India-Ireland DTAA, even without a 'make-available' clause. This clarifies a critical tax treatment for global SaaS providers and reinforces the distinction between licensing and technical service delivery under tax treaties.