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Case Law Details

Case Name : ACIT Vs Lux Industries Ltd. (ITAT Kolkata)
Appeal Number : ITA No. 1144 & 1145/Kol/2015
Date of Judgement/Order : 27/06/2018
Related Assessment Year : 2012-13 & 2013-14
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ACIT Vs Lux Industries Ltd. (ITAT Kolkata)

Since export commission payments to non-resident agents were not taxable in India, as agents were remaining outside, services were rendered abroad and payments were also made abroad TDS under section 195 was therefore, not deductible from payment made to NRI agents.

FULL TEXT OF THE ITAT JUDGMENT

These Revenue’s appeals for A.Y.2012-13 & 2013-14 arise against the CIT(A)-1, Kolkata’s separate orders bot

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