Case Law Details
Case Name : DCIT Vs Allsec Technologies Limited (ITAT Chennai)
Appeal Number : ITA No. 1255/Chny/2019
Date of Judgement/Order : 03/12/2024
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Chennai
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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
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