No TDS on Export commission paid to NRI for services rendered abroad

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 both dated 09.06.2015 passed in Appeal Nos. 1359 & 1408/CIT(A)-24/( 12-13)& (13-14)/15-16 respectively; reversing the Assessing Officer’s...