During years under consideration, assessee had paid commission on exports to various non-residents agents in order to promote assessee’s sales in their respective country. Assessing Officer held that these payments were subject to TDS under section 195 and since no TDS had been deducted, disallowance was made under section 40(a)(i). Commissioner (Appeals) deleted addition. On appeal the Tribunal held that\u00a0\u00a0 services were rendered outside India and payment of commission was done directly to agents abroad in foreign currency through banking channels.\u00a0 Nothing had been brought on record by Department that there was any business connection of agents in India, nor have services rendered been shown to be services technical in nature. Order of CIT(A) is affirmed. (AY.\u00a0 2013-14, 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Commission-Export commission to non-residents agents for services rendered outside India is not liable for withholding tax and, therefore, no disallowance could be made-7 of OECD model convention. [S. 9(1)(i), 195]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-51158","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dj8","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=51158"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51158\/revisions"}],"predecessor-version":[{"id":51159,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51158\/revisions\/51159"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}