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No TDs deduction U/s 194H on Foreign Commission to Non-Resident
Case Law Details
- Case Name
- ACIT Vs. Nidhi Exports (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- ITAT Delhi
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No TDS was required to be made because payment of commission are made to non-resident overseas agent. As such no income is arising to the non-resident agent in India. So, no TDS is deductible u/s 194H of the Act, which is applicable for resident Indians only, even the provisions of section 195 is not applicable as payments are made to non-resident overseas agents for the services rendered outside India.
INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH `E’: NEW DELHI)
ITA No.626/Del./2012
(Assessment Year: 2008-09)
ACIT Vs. Nidhi Exports
ORDER
PER U.B.S. BEDI, J.M.
This appeal of the depar...
I have a question.
An indian agent of overseas companies will earn agency commssion. Will this commission attracts Service Tax? Thanks.V Venkat.