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TDS u/s 195 was not applicable on commission paid to non-resident agents for services rendered outside India. The assessee hired agents in foreign countries where it did not have a physical presence to assist in procuring contracts. The commission payments were made for services rendered outside India and were not chargeable to tax in India. In the absence of chargeability to tax, the provisions of Section 195 of the Act were not attracted, as rightly held by the CIT(A). The CIT(A)'s action granting relief to the assessee was in sync with the Tribunal's view in the assessee's own case for the Assessment Year 2017-18. The Revenue's contentions were unfounded on facts and law. The decision was against the Revenue.
TDS u/s 195 was not applicable on commission paid to non-resident agents for services rendered outside India. The assessee hired agents in foreign countries where it did not have a physical presence to assist in procuring contracts. The commission payments were made for services rendered outside India and were not chargeable to tax in India. In the absence of chargeability to tax, the provisions of Section 195 of the Act were not attracted, as rightly held by the CIT(A). The CIT(A)'s action granting relief to the assessee was in sync with the Tribunal's view in the assessee's own case for the Assessment Year 2017-18. The Revenue's contentions were unfounded on facts and law. The decision was against the Revenue.
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