Case Law Details
Case Name : AL Hamd Agro Food Products Pvt. Ltd Vs DCIT/ACIT (ITAT Agra)
Related Assessment Year : 2020-21
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AL Hamd Agro Food Products Pvt. Ltd Vs DCIT/ACIT (ITAT Agra)
No TDS on Foreign Commission for Export Orders; Disallowance u/s 40(a)(i) of ₹1.85 Crore Deleted – ITAT Agra
The Agra Bench of the ITAT allowed the assessee-company’s appeal and deleted the disallowance of ₹1.85 crore made under section 40(a)(i) for non-deduction of TDS on commission paid to foreign agents for AY 2020-21.
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