Held that since services in respect of commission expenses were stated to be rendered outside India as well as utilized outside India, income arising by way of commission against rendition of agency services could not be deemed to accrue or arise in India in hands of recipients of such commission payments. Not liable to deduct tax at source. (AY. 2015-16)
DCIT v. Inox India (P.) Ltd. (2021) 188 ITD 918 (Ahd.)(Trib.)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Commission-Service rendered outside India-article 7 of OECD Model Convention-Not liable to deduct tax at source-No disallowance can be made. [S. 4, 5(2), 9(1)(i), 195)