Case Law Details
Case Name : Dy. CIT VS M/s. Divi's Laboratories Ltd. (ITAT Hyderabad)
Related Assessment Year :
Courts :
All ITAT ITAT Hyderabad
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Commission paid to a foreign agent without deduction of tax for services rendered outside India cannot be disallowed under the Income-tax Act
Dy. CIT VS M/s. Divi’s Laboratories Ltd. (ITAT Hyderabad) – Section 195 of the Act has to be read along with the charging sections 4, 5 and 9 of the Act. One should not read section 195 to mean that the moment there is a remittance; the obligation to deduct TDS automatically arises. If we were to accept such contention, it would mean that on
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Dear Sir
I would like to know whether the commission earned for non resident through export is taxable in india. They told that they will deduct the tax from the source . Kindy suggest