No TDS on commission paid to NR agents for services rendered outside India in absence of their PE in India
IT/ILT : Sales commission paid by assessee to non-resident commission agents for services rendered by them outside India was not chargeable to tax in India as commission agents did not have a permanent establishment in India, hence not liable to TDSIT/ILT : Where assessee had not earned profit from occasional shipping and was not a non-resident, section 172 did not have application in relation to assessee
IT/ILT : Sales commission paid by assessee to non-resident commission agents for services rendered by them outside India was not chargeable to tax in India as commission agents did not have a permanent establishment in India, hence not liable to TDS
IT/ILT : Where assessee had not earned profit from occasional shipping and was not a non-resident, section 172 did not have application in relation to assessee
Regards
Prarthana Jalan
__._,_.___
Posted by: Prarthana Jalan <prarthanajalan@ymail.com>
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