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 2017 Year 2017 This

Export commission paid outside India on service rendered outside ...


Export Commissions Paid Abroad for Services Outside India Exempt from Tax Deduction at Source, No Disallowance Basis.

February 3, 2017

Case Laws     Income Tax     AT

Export commission paid outside India on service rendered outside India was not liable to deduction of tax at source, consequently no disallowance is warranted. - AT

View Source

 


 

You may also like:

  1. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

  2. 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...

  3. TDS u/s 195 - Addition u/s 40(a)(ia) - Commission paid outside India not chargeable under Income Tax Act. HC held that if business operations carried out outside India,...

  4. TDS u/s 195 - Disallowance of commission u/s 40(a)(ia) - the commission has been paid to various nonresident entities in respect of sales affected by the assessee...

  5. The appellant provided steamer agent and cargo handling agency services, which involved segregation, internal shifting of timber logs, and sending progress reports to...

  6. The recipients were non-residents without any permanent establishment or business connection in India. The services were rendered outside India for which commission was...

  7. TDS u/s 195 - sales commission expenses paid to agents outside India - The commission income earned by foreign agents for services rendered outside India does not accrue...

  8. Levy of service tax - exhibition service provided by foreign service provider in respect of exhibition in abroad - admittedly the whole of the service was provided...

  9. Business Exhibitions conducted abroad - Technical Inspections were done outside India - Since, these services are performed outside India there is no service tax...

  10. Export of service or not - Palace or provision of services - The case revolved around the Appellant's provision of sales promotion and marketing services to companies...

  11. The appellant's services cannot be classified as "Business Auxiliary Service" under the Export of Service Rules, 2005, and hence are not exempt from service tax. The...

  12. Service tax liability on foreign bank charges and finance costs paid in foreign currency. It discusses the absence of a service provider-recipient relationship between...

  13. 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...

  14. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

  15. Services received from outside India - POPOS Rules - RCM - when such services are provided by agencies outside India these cannot be provided within India and it is for...

 

Quick Updates:Latest Updates