No TDS since commission income of foreign agent not taxable in India: ITAT Ahmedabad

The Ahmedabad ITAT has held in the case of DCIT, Cir – 2(1)(1), Ahmedabad vs. M/s. Gujarat Microwax Pvt. Ltd. that the provisions relating to deduction of tax at source under section 195 of the Income Tax Act would not be applicable on the commission of a foreign agent as the same was not taxable in India. … Continue reading No TDS since commission income of foreign agent not taxable in India: ITAT Ahmedabad