https://www.taxtmi.com/caselaws?id=250220 HC held against the revenue: commissions paid to non-resident selling agents for procuring export orders and related export completion services (including facilitating letters of credit) do not constitute fees for technical services and are not income accruing or arising in India. Consequently section 9 and the withholding provisions of section 195 do not apply, as the agents rendered services outside India and did not carry on business operations in India; taxability and TDS demand were disallowed. en-us Tue, 22 Jul 2014 00:00:00 +0530 Sat, 15 Nov 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250220 HC held against the revenue: commissions paid to non-resident selling agents for procuring export orders and related export completion services (including facilitating letters of credit) do not constitute fees for technical services and are not income accruing or arising in India. Consequently section 9 and the withholding provisions of section 195 do not apply, as the agents rendered services outside India and did not carry on business operations in India; taxability and TDS demand were disallowed. Case-Laws Income Tax Tue, 22 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250220