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Foreign Agent Commission Not Taxable: ITAT Quashes 40(a)(i) Disallowance for Services Outside India
Case Law Details
- Case Name
- Orbit Resorts Limited Vs DCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Chandigarh
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Orbit Resorts Limited Vs DCIT (ITAT Chandigarh)
Services Outside India, No PE, No Tax: Tribunal Deletes 40(a)(i) Disallowance; Commission ≠ Technical Service: Tribunal Slams AO
Orbit Resorts Ltd., engaged in hospitality business operating luxury hotels such as The Oberoi & Trident, filed its return declaring huge losses. During scrutiny u/s 143(3), AO noticed payment of commission to foreign agents. AO held that the services rendered by foreign entities were not mere referral services but involved expert support & therefore constituted fees for technical services. Since no TDS wa...
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