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| The Tax Publishers2020 TaxPub(DT) 4169 (Guj-HC) INCOME TAX ACT, 1961
Section 195
Commission income in the hands of foreign agent is not chargeable t tax in India in the given facts & circumstances. Once an income is not chargeable to tax in India then the question of deducting TDS under the provision of section 195 of the Act does not arise.
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Tax deduction at source - Under section 195 - Payment of Commission to foreign agents -
Issue arose for consideration as to whether Tribunal had erred in law and on facts in upholding the order of CIT(A) deleting the addition made on account of disallowance for non-deduction of tax on commission payable to foreign agents. Held: Commission income in the hands of foreign agent is not chargeable t tax in India in the given facts & circumstances. Once an income is not chargeable to tax in India then the question of deducting TDS under the provision of section 195 of the Act does not arise.
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2013-14
IN THE GUJARAT HIGH COURT
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