Service of procuring export order for assessee cannot be termed as FTS

Rajinder Kumar Aggarwal (HUF) Vs DCIT (ITAT Delhi) Facts- Assessee appointed M/s. ACE as its agent for procuring export orders in France. Assessee debited a sum of INR 1,16,99,172 as commission paid on export sales. However, no tax was deducted by the assessee on the said payment. Conclusion- The assessee has made agreement with M/s. ACE every year, though scope of the services remained same. The Learned DR could not bring before us any evidence as regard to change of scope of services rendered by the said agent in the year under consideration as compared to earlier year. For bringing the serv...