No TDS Required on Foreign Agent Commission Since Income Not Taxable in India: ITAT Ahmedabad

DCIT Vs Kewalram Textiles Pvt. Ltd. (ITAT Ahmedabad) Overseas Commission Genuine & Revenue Neutral: Ahmedabad ITAT Upholds Deletion of ₹3.42 Cr Disallowance The Ahmedabad “D” Bench of the ITAT dismissed the Revenue’s appeal in DCIT, Circle-2(1)(1), Ahmedabad vs. Kewalram Textiles Pvt. Ltd., ITA No. 1076/Ahd/2025, AY 2017-18, vide order dated 18.12.2025, thereby upholding the deletion of ₹3.42 crore disallowed u/s 37(1) on account of commission paid to non-resident agents The AO had disallowed export commission paid to overseas agents on the grounds of alleged lack of genuineness,...