Allowing the appeal of the assessee the Court held that the Commission paid to non-resident by an Indian company for effecting export of software to foreign buyers was by way of fee for technical services payable for purpose of making or earning income from a source outside India is not taxable in India hence not liable to deduct tax at source. (AY. 2009-10)
Device Driven (India)(P) Ltd. v. CIT (2021) 279 Taxman 302/ 208 DTR 413 / 323 CTR 333 (Ker.) (HC)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Commission paid-Export of software-Not liable to deduct tax at source-DTAA-India-Switzerland. [S. 5(2), 9(1)(vii), 195, Art. 12]