TDS not deductible on commission paid to foreign agents as no PE in India

DCIT Vs Allsec Technologies Limited (ITAT Chennai) ITAT Chennai held that payments are in the nature of selling commission to foreign agents who is not having permanent establishment (PE) or business connection in India is not taxable in India and accordingly, TDS u/s. 195 not deductible. Facts- The assessee paid selling commission of Rs.197.18 Lacs and deducted TDS on payment of Rs.99.55 Lacs but did not deduct TDS on the remaining amount on the ground that the recipient did not have any business connection or PE in India and therefore, not covered by however, AO referred to Explanation to Se...