Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Export commission payable to non-resident agents – No doubt the ...

Case Laws     Income Tax

February 27, 2012

Export commission payable to non-resident agents – No doubt the agents rendered services abroad and have solicited orders, but the right to receive the commission arises in India when the order is executed by the applicant in India. - Taxable in India - TDS liable to be deducted. - AAR

View Source

 


 

You may also like:

  1. The ITAT Mumbai ruled on TDS u/s 195 regarding commission paid to foreign agents for procuring export orders. The assessee paid commission to non-resident agents outside...

  2. TDS u/s 195 - export commission paid to foreign parties - the payment of commission are made to non-resident overseas agents who have no PE or business activities in...

  3. Non-deduction of TDS on the agency commission paid to non-resident agents u/s 195 - commission payments to the non-resident agents are not taxable in India as the...

  4. The commission has been paid to non-resident outside India for services rendered outside India - where the non-resident agent operates outside India, no part of his...

  5. Disallowance of claim of commission payment - Liability to deduct TDS for making payment to Non-Residents - withholding tax - where payment of commission has been made...

  6. TDS liability u/s 195 - Income of non-resident agents cannot be considered to accrue or arise or deemed to be received in India when the services rendered by the...

  7. TDS u/s 195 - payment made to non-residents towards the services rendered by them - non deduction of tds - the non-resident commission agents had rendered services...

  8. Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to...

  9. Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air...

  10. Income accrues or arises in India - services to MTR foods Private Limited who is located outside India - Secondment charges paid in respect of the professional services...

  11. The overseas sales commission received from Associated Enterprises (AEs) does not constitute "Fees for Technical Services" (FTS) u/s 9(1)(vii) of the Income Tax Act, as...

  12. TDS u/s 195 - payments made to non-residents - tds liability - the commission were paid to such non-resident agents in respect of all the services rendered by them...

  13. Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

  14. TDS u/s 195 - Disallowance of commission income - there was no requirement for the assessee to deduct tax at source on such payments made to non-resident agents based...

  15. Export of service or not - Since because the ultimate beneficiary is abroad, it cannot be claimed that the appellants are exporting services. Neither the place of...

 

Quick Updates:Latest Updates