[aaykarbhavan] Commission paid to NR agent for services rendered outside India wasn't taxable in absence of its PE in India

Commission paid to NR agent for services rendered outside India wasn't taxable in absence of its PE in India

March 25, 2015[2015] 55 taxmann.com 260 (Rajasthan)/[2014] 369 ITR 138 (Rajasthan)/[2014] 272 CTR 156 (Rajasthan)

IT/ILT : Where assessee paid commission to its non-resident agents for rendering services outside India, said commission being in nature of a business profit, was not taxable in India in terms of article 7 of DTAAs between India and UAE

 

Regards

Prarthana Jalan

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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>

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