Dismissing the appeal of the Revenue the Court held that the Tribunal had found that the export commissions were paid to overseas agents who had procured orders abroad. It had held that the commission paid did not accrue in India on the purchase orders being serviced by the assessee and that the assessee was not liable to deduct tax on such commissions. No question of law arose. (AY.2013-14)
PCIT v. Maharani Enterprises (2023)457 ITR 15/295 Taxman 464 (Delhi)(HC)
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Commission-Not having Permanent Establishment or carrying on any business in India — Not liable to deduct tax at source. [S.195, 260A]