Payment of Foreign Agency Commission not liable for TDS in India

M/s. Divya Creations Vs The ACIT (ITAT Delhi) The issue under consideration is whether the TDS will be applicable on payment of Foreign Agency Commission? In the present case, the A.O. on perusal of Schedule-18 of of Selling Expenses noticed that assessee had debited expenses in the name of commission to non-resident other than a company or a foreign company. The A.O. took-up the issue of TDS made on such payments to non-resident agents in the assessment year under appeal and examined the claim of assessee. The A.O. also noted that similar disallowance were made under section 40(a)(i) of the I...