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2016 (3) TMI 1308 - AT - Income TaxTDS u/s 195 - disallowance u/s. 40(a)(ia) - commission paid to non-resident agent for his services rendered outside India - Held that:- In the present case, there is no dispute that the payment of commission by assessee is not in the nature of fee for technical service. The commission was paid to foreign agent for procuring order. Thus, in view all we hold that the assessee was not liable to deduct tax on the commission paid to non-resident agent for his services rendered outside India. Accordingly, no disallowance u/s. 40(a)(i) could have been made in the case of the assessee. - Decided in favour of assessee
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