Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 1430 - AT - Income TaxTDS u/s 195 - Disallowance of commission to foreign agents - Commission income in the hands of foreign agent as chargeable to tax in India or not? - HELD THAT:- As relying on own case [2018 (11) TMI 1644 - ITAT AHMEDABAD] we do not hesitate to conclude that the commission income in the hands of the foreign agents is not chargeable tax in India in the present facts and circumstances of the case and therefore the assessee is not liable to deduct TDS. The observation made by the Learned CIT(A) does not call for any interference therefore find no merit in the appeal preferred by the Revenue. Hence, same is dismissed - Decided in favour of assessee.
|