Case Law Details
Case Name : ACIT Vs Alnoor Exports (ITAT Delhi)
Appeal Number : I.T.A No. 4595/Del/2015
Date of Judgement/Order : 25/07/2023
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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ACIT Vs Alnoor Exports (ITAT Delhi)
ITAT Delhi held that commission paid to foreign agents for procurement of orders do not fall under Technical, Managerial or consultancy services. Accordingly, TDS not deductible on commission paid to such foreign agents.
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