No TDS Liability on Foreign Commission as Income Not Taxable in India

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. The assessee, a large exporter of meat, had paid commission to B & G Export Corporation PTY Ltd. and Red Coral Business Consultants for procuring export orders outside India. The Assessing Officer disall...