No TDS on commission paid to non-resident agent for effecting exports

Device Driven (India) Pvt. Ltd. Vs CIT (Kerala High Court) No TDS on commission paid to non-resident agent for effecting exports as it was not taxable under Income Tax Act Conclusion: Services rendered for effecting exports within India by assessee-company to foreign buyers would not attract income tax since the income was derived from the sale of the product outside the territories of India and the execution was only to obtain such income from territories outside India.  Since commission paid to the non-resident was not taxable under the IT Act by virtue of Section 5(2) read with Section 9(1...