[aaykarbhavan] No TDS on commission paid to NR agents for services rendered outside India in absence of their PE in India

No TDS on commission paid to NR agents for services rendered outside India in absence of their PE in India

April 24, 2015[2015] 56 taxmann.com 265 (Panaji - Trib.)

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

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

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