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No TDS Required For Services Rendered Outside India: ITAT Deletes Disallowance on Foreign Commission

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The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has allowed the appeal of a manufacturing company and deleted the disallowance of commission expenses paid to non-resident foreign agents, holding that no tax was deductible at source (TDS) where services were rendered entirely outside India and the agents had no permanent establishment in India. The bench…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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