FireEye Ireland Ltd. v The Assistant Commissioner of Income Tax, Circle 1(3)(1), ITAT New Delhi, ITA No. 825/Del/2023, 05 June 2026
The Income Tax Appellate Tribunal (ITAT), Delhi, ruled that consideration received from the sale of standardised cybersecurity software licences and subscription services is not taxable as Fees for Technical Services (FTS) or royalties…


