https://www.taxtmi.com/caselaws?id=795439 Software, SaaS and related service receipts require a factual examination under Article 12 of the India-Ireland DTAA to determine whether they involve specialised, exclusive services specifically sought by customers rather than a standard automated facility uniformly available to users. Automation alone is not determinative; human involvement in training or support and service exclusivity must be established. The taxability issue is remanded for fresh determination. If the receipts are taxable as fees for technical services, the beneficial treaty rate of 10% applies as a capped rate, without additional surcharge or education cess. en-us Fri, 17 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 08:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795439 Software, SaaS and related service receipts require a factual examination under Article 12 of the India-Ireland DTAA to determine whether they involve specialised, exclusive services specifically sought by customers rather than a standard automated facility uniformly available to users. Automation alone is not determinative; human involvement in training or support and service exclusivity must be established. The taxability issue is remanded for fresh determination. If the receipts are taxable as fees for technical services, the beneficial treaty rate of 10% applies as a capped rate, without additional surcharge or education cess. Case-Laws Income Tax Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795439