Section 40 Disallowance Fails for Overseas Commission Payments

Kloeckner Desma Machinery Private Limited Vs DCIT (ITAT Ahmedabad)

Export Commission Paid to Non-Resident Agents Not Taxable in India — No TDS Required; Disallowance Deleted (A.Y. 2017-18)

The Ahmedabad Bench of the ITAT allowed the assessee’s appeal and deleted the disallowance of export commission paid to non-resident agents for A.Y. 2017-18. The AO had disallowed 30% of

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