ITAT explains law related to TDS on commission paid to non-resident agents

DCIT Vs M/S Sterling Ornament (P) Ltd (ITAT Delhi)

The assessee in his submission has clearly stated that payment made to foreign agent is clearly commission paid and according to section 195(1) of the act, the payment directly made to the overseas agent at their places was not accrue or arises to the overseas agent in India is not chargeable to tax under the provisions of Income Tax Act.

Section 195 of the Act has to be read alongwith the charging Section 4,5 and 9 of the Act. One should not read Section 195 of the Act to mean that the moment t

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