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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Export commission paid outside India on service rendered outside ...

Income Tax

February 3, 2017

Export commission paid outside India on service rendered outside India was not liable to deduction of tax at source, consequently no disallowance is warranted. - AT

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  1. Export of services - various issues - provided outside India - Delivered Outside India - Services rendered in India - Used in India etc. - AT

  2. The commission has been paid to non-resident outside India for services rendered outside India - where the non-resident agent operates outside India, no part of his...

  3. TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the commission has been paid to various nonresident entities in respect of sales affected by the assessee...

  4. TDS u/s 195 - sales commission expenses paid to agents outside India - The commission income earned by foreign agents for services rendered outside India does not accrue...

  5. Business Auxiliary Service - export of services - promotion and marketing of products and services of the client situated outside India - the services are to be...

  6. CENVAT Credit on Input Service - quality control services was rendered outside India, outside the place of removal of excisable goods - credit allowed - AT

  7. Assessee was liable to TDS u/s 195 while making payment thereof, since the export activities have been fulfilled in India, source of income was located in India and not...

  8. Export of services - the service has to be treated as partly performed in India and partly performed outside India and therefore, it is covered by Export of Service...

  9. Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

  10. Levy of GST - The applicant is not liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India.

 

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