Disallowance U/s. 40(a)(i) on Commission payment to non-resident agents without TDS

DCIT Vs Maan Aluminium Ltd. (ITAT Delhi)

The undisputed fact is that the assessee had paid commission to two non-residents on export orders procured by them. It is also undisputed that the non-resident agents did not have any permanent establishment or permanent place in India and the agents operated from outside India. It is also undisputed that the commission was paid for services provided to the assessee out of India which was remitted directly outside India and was not received by them or on their behalf by any third party. It is also a matter of re

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