Dismissing the appeal of the revenue the Tribunal held that , commission paid to non-resident agents for services rendered outside is not liable to deduct tax at source. ( ITA. No. 4395/DEL/2014, dt. 27.06.2018)(AY. 2011-12)
DCIT v. Sterling Ornaments (P) Ltd( 2018) 65 ITR 492 (Delhi)(Trib), www.itatonline.org
S.195: Deduction at source- Non –resident- commission paid to non-resident agents for services rendered outside is not liable to deduct tax at source.