Agency commission paid to non resident - not taxable in India

Delhi ITAT delete the addition made on account of agency commission paid to Foreign Party (Non Resident) - relied on assessee's own case, wherein it was held that

"the assessee-firm  made  payments  of commission  to  those  agents,  since  those agents had  their  offices  situated  abroad  and, moreover, services  were  also  rendered  by them  outside  India, assessee  was  not required  to  deduct  tax  at  source while making  payments  in  question.”

Citation: ITA.No.5959/Del./2017

Author,

Manish Harchandani, CA

https://harchandani.in/