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If non-resident agent operates outside country, no part of his income arises in India
Case Law Details
- Case Name
- M/s. Armayesh Global Vs A.C.I.T.-12 (3) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Mumbai
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Export commission earned by foreign commission agent is not taxable India. Further it is not in the nature of Fees for Technical Services
Agreement between the assessee and the Non Resident is only for rendering services which cannot be considered as technical services and as there is no PE to the said non resident in India, the amount does not accrue or arise in India and further as there is no need for deducting the amount under section 195, there is no violation of provisions of section 195 and accordingly the same cannot be disallowed under section 40(a)(ia).
Since similar issues are also ...
DEAR SIR,
I AM AN EXPORTER OF KIDS READYMADE GARMENTS AND EXPORTING TO DIFFERENT COUNTRIES THROUGH MY NON-RESIDENT COMMISSION AGENT.
WE ARE PAYING THEIR COMMISSION @ 3 % ON TOTAL SALE FIGURE WHICH ARE MENTIONED ON SDF FORM AND CUSTOM COPY.
COMMISSION FIGURE FULLY PAID TO THE NON RESIDENT OUTSIDE OF INDIA IN THE YEAR 2009-2010. SO IS THERE ANY TDS DEDUCTION ON THE COMMISSION AMOUNT ?
PLEASE GUIDE ME IN THIS MATTER.