Sec. 9(1)(vii) Commission for procuring order & recovering payments is not a Technical services

Brief of the case: ITAT Lucknow in the case of ACIT vs. M/s Northern Tannery held that The commission paid to the non- resident agent for procuring order and recovering payments on the behalf of assessee could not be treated as the payment made for availing technical services as the services rendered by the agent not required any specialized skill set or expertise to execute the tasks. Thus, the aforesaid services are not technical services as defined u/s 9(1)(vii) and consequently not liable for tax deduction u/s 195. Facts of the case: The assessee firm made a payment of commission to non-r...