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No TDS on commission paid outside India for services received outside India by Non-Residents
Case Law Details
- Case Name
- DCIT Vs M/s Sess Resources Ltd. (ITAT Panaji)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009-10
- Courts
- All ITAT, ITAT Panaji
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Effecting deduction at source one of the aspects to be examined is whether such income is taxable in terms of Income Tax Act
Brief:
The commission earned by the non-resident agent who carried on the business of selling Indian goods outside India, cannot be said have deemed to be, income which has accrued and/or arisen in India & therefore no occasion to deduct tax at source in respect of the payment made to the non-resident agent arise & thus there is no liability to deduct TDS in such cases.
Fact of the Case:
the Assessing Officer disallowed commission paid to forei...
