TDS on Commission paid to non-resident for services rendered outside India?

Suraj R. Agrawal Brief of the Case:- Madras High Court held that Commission paid outside India to a non-resident for services rendered outside India is not chargeable to tax in India and is not liable for TDS Case Summary:- Facts of the case: The assessee is a firm, engaged in leather business, under the name and style of M/s. Farida Leather Company. The said company filed the return of income for the assessment year 2010-11, on 04.10.2010, admitting a total income of Rs.15,02,222/-. The return of income was processed and later scrutiny assessment was made and during completion of assessment,...