Held that commission payment to non-resident agents/service providers for rendering services like sales promotion, marketing publicity and procuring sales order etc. was not FTS but business profit and in absence of permanent establishment of these service providers in India, such commission payments were not taxable in India.. (AY. 2010-11, 2012-13)
Apurva Goswami v. DIT(IT) (2022) 196 ITD 10 (Delhi)(Trib.)
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Commission-Sales promotion-No permanent establishment-Not taxable in India-Not liable to deduct tax at source-DTAA-India-USA-UK. [S. 195, Art. 7]