Case Law Details
Case Name : ACIT Vs. Nidhi Exports (ITAT Delhi)
Appeal Number : ITA No.626/Del./2012
Date of Judgement/Order : 29/08/2012
Related Assessment Year : 2008-09
Courts :
All ITAT 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
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I have a question.
An indian agent of overseas companies will earn agency commssion. Will this commission attracts Service Tax? Thanks.V Venkat.