Disallowance u/s 40(a)(i) - withholding tax - taxability of ...

Section 40(a)(i) Disallows Tax on Commission for Non-Resident Agents Without Permanent Establishment in India.

September 3, 2013

Case Laws Income Tax AT

Disallowance u/s 40(a)(i) - withholding tax - taxability of commission income in India - As the agent did not have any permanent establishment in India no part of the commission payable for procuring export orders is taxable in India - AT

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Disallowance u/s 40(a)(i) - withholding tax - taxability of ...

Section 40(a)(i) Disallows Tax on Commission for Non-Resident Agents Without Permanent Establishment in India.

September 3, 2013

Case Laws Income Tax AT

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