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No TDS Required on Commission, Inspection & Software Payments to Foreign Parties – Entire Addition Deleted
Case Law Details
- Case Name
- Manisha Kiran Temkar Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Mumbai
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Manisha Kiran Temkar Vs ACIT (ITAT Mumbai)
No TDS Required on Commission, Inspection & Software Payments to Foreign Parties – Entire Addition Deleted
Mumbai ITAT has delivered an important ruling in favour of a merchant exporter, holding that payments made to foreign entities towards commission, inspection charges & software subscription are not taxable in India, & therefore Assessee was under no obligation to deduct tax at source u/s 195. Consequently, the disallowance of nearly ₹1.85 crore made by the Assessing Officer u/s 40(a)(i) was directed to be deleted ...
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