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2018 (10) TMI 2004 - AT - Income TaxTDS u/s 195 - Non-deduction of TDS u/s 40(a)(ia) on commission to foreign entities - scope for taxing any payments whose genesis was outside India - HELD THAT:- As decided in own case [2018 (7) TMI 1620 - ITAT DELHI] as relying on Kikani Exports Pvt. Ltd [2014 (9) TMI 96 - MADRAS HIGH COURT] non-resident commission agents based outside India rendering services of procuring orders cannot be said to have a business connection in India and the commission payments to them cannot be said to have been either accrued or arisen in India - we are of the considered opinion that the assessee is not liable to deduct tax under the provisions of section 195 on account of foreign agency commission paid outside India for promotion of export sales outside India. Accordingly, the order of the CIT(A) is set-aside and the grounds raised by the assessee are allowed.
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