No TDS on Foreign Commission Where Income Not Chargeable in India: ITAT Agra

ACIT Vs Emco Exports (ITAT Agra)

No TDS on Foreign Commission Where Income Not Chargeable in India; Section 40(a)(i) Disallowance Unsustainable – ITAT Agra

The Agra Bench of the ITAT dismissed the Revenue’s appeal and upheld deletion of disallowance of ₹2.53 crore made under section 40(a)(i) for alleged failure to deduct tax under section 195 on commission paid to a foreign agent.

The Tribunal noted that the assessee, a

Please become a Premium member. If you are already a Premium member, login here to access the full content.