TDS not deductible on Commission earned by Foreign Agents Outside India

Globe Textiles (India) P. Ltd. Vs DCIT (ITAT Ahmedabad)

Introduction: The case of Globe Textiles (India) P. Ltd. vs. DCIT, adjudicated by ITAT Ahmedabad, sheds light on the issue of Tax Deducted at Source (TDS) on commission income earned by foreign agents outside India. The decision, a pivotal one, has significant implications for businesses engaging in international transactions.

Detailed Analysis: The crux of the matter revolves around the disallowance of sales commission expenses

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