[aaykarbhavan] Export commission paid to NR not subjected to withholding of taxes as NR agent had no PE in India

 

Export commission paid to NR not subjected to withholding of taxes as NR agent had no PE in India

April 25, 2014[2014] 44 taxmann.com 142 (Mumbai - Trib.)

IT/ILT-I : Where in transfer pricing proceedings, TPO made addition to assessee's ALP in respect of card machines sold to AEs without granting adjustments on account of payment of royalty, commission to selling agent and warranty cost, following order passed by Tribunal in assessee's own case, aforesaid adjustments as sought by assessee were to be allowed

IT/ILT - II : Where revenue authorities disallowed commission paid by assessee to its non-resident agent on account of assessee's failure to deduct tax at source, since it could not be proved beyond doubt that non-resident agent was not only having permanent establishment but also had its interest in control and management of assessee-company, impugned disallowance was to be set aside and, matter was to be remanded back for disposal afresh

Regards

Prarthana Jalan

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