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SaaS Receipts Not FIS Without ‘Make Available’ of Technology: ITAT Delhi

20 Aug 2026 · 20 Aug 2026By CA Sandeep Kanoi

ITAT Delhi held standard SaaS products did not make available technical knowledge or skills and deleted the FTS addition under the India-US DTAA. The post SaaS Receipts Not FIS Without ‘Make Available’ of Technology: ITAT Delhi appeared first on TaxGuru .

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