Export commission paid to nonresident agent for taxable services outside India is not taxable in India

IN THE ITAT DELHI BENCH ‘A’ Deputy Commissioner of Income-tax versus Angelique International Ltd. IT APPEAL NO. 4167 (DELHI) OF 2012 ASSESSMENT YEAR 2009-10 Date of pronouncement – 26.10.2012 ORDER A.D. Jain, Judicial Member – This is an appeal filed by the department for Assessment Year 2009-10 against the order dated 10.05.2012 passed by the CIT (A)-IV, New Delhi, taking the following grounds of appeal:- “1.  The ld. CIT (A) has erred in facts and in law in deleting addition of Rs. 37,87,26,158/- u/s 40(a)(ia) on account of non-deduction of TD...