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2014 (9) TMI 96 - HC - Income TaxTDS not deducted on export commission paid - Whether the Tribunal was correct in deleting the disallowance made by the AO towards export commission paid by the assessee to the non- resident on which it failed to deduct tax at source – Held that:- The assessee paid amount by way of commission to foreign agents for services rendered outside India – following the decision in The Commissioner of Income Tax v. Faizan Shoes Private Limited [2014 (8) TMI 170 - MADRAS HIGH COURT] - the assessee is not liable to deduct tax at source when the non-resident agent provides services outside India on payment of commission - the services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of fees for technical services - Section 9 of the Act is not applicable to the case, Section 195 of the Act does not come into play - The services rendered by the non-resident agent can at best be called as a service for completion of the export commitment and would not fall within the definition of fees for technical services and, Section 9 of the Act is not applicable and Section 195 of the Act does not come into play – Decided against Revenue.
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