Direct TaxPwC India

Software subscription receipts not taxable as royalty or FTS or FIS but professional services receipts being provision of specialised consultation taxable as FTS or FIS under the India-US DTAA – Delhi bench of the Tribunal - PwC India

23 Jul 2026 · 23 Jul 2026Source: PwC India

Software subscription receipts not taxable as royalty or FTS or FIS but professional services receipts being provision of specialised consultation taxable as FTS or FIS under the India-US DTAA – Delhi bench of the Tribunal PwC India

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