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 mere payment in India, income would be said to arise or accrue in India. These are the observations ma...
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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