TDS U/s. 195 not deductible on commission paid to USA based payee

ACIT Vs M/s Calcutta Export Co. (ITAT Kolkata)

The Revenue has failed to place on record even a single document throwing light towards the fact that the payee herein has rendered any of its services in India thereby making it liable to be assessed u/s 9 r.w.s 5 of the Act. The assessee’s payee has not rendered any service in India as per the relevant agreement dated 01.4.009 forming part of the case file. It rather emerges that Article 7 of the Indo-USA Double Taxation Avoidance Agreement makes it clear that “the profits of an enterprise of a contra

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