Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Commission paid to non-resident agents for procuring export orders through services rendered outside India is not chargeable to tax in India merely because it relates to an Indian exporter's business. Tax deduction at source on such payments arises only where the income is chargeable to tax in India. In the absence of material showing that the agents rendered services in India or maintained a permanent establishment or business operations in India, the commission remains outside Indian tax charge. Consequently, no tax was deductible on the foreign commission payments, and the corresponding disallowance for non-deduction of tax at source was deleted.
Commission paid to non-resident agents for procuring export orders through services rendered outside India is not chargeable to tax in India merely because it relates to an Indian exporter's business. Tax deduction at source on such payments arises only where the income is chargeable to tax in India. In the absence of material showing that the agents rendered services in India or maintained a permanent establishment or business operations in India, the commission remains outside Indian tax charge. Consequently, no tax was deductible on the foreign commission payments, and the corresponding disallowance for non-deduction of tax at source was deleted.
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