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2018 (7) TMI 210 - AT - Income TaxTDS u/s 195 - Disallowance u/s.40(a)(ia) - taxability of non-resident where services are rendered outside India and non-resident has no permanent establishment in India - Held that:- In the present case, we find that the Revenue has not controverted the submissions of the assessee that Mohd. Iqbal of Oman has rendered services to the assessee outside India and that he has no permanent establishment in India. The commission has been paid to him for the services rendered to assessee outside India. Commission paid to Mohd. Iqbal was not chargeable to tax in India. Therefore, there was no question of deducting tax at source on the payments made to him by assessee. We find merit in the submissions of the assessee. Accordingly, ground raised in appeal by assessee is allowed.
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