https://www.taxtmi.com/caselaws?id=362497 The High Court ruled in favor of the appellant, stating that the commission paid to the non-resident agent for procuring export orders is not taxable in India. It was determined that market survey services incidental to order procurement do not constitute technical services. The court also held that the assessee is not obligated to deduct TDS on commission payments to overseas agents. Furthermore, the retrospective amendment by the Finance Act, 2010, regarding fees for technical services does not apply to commissions for services provided outside India. The appeal was allowed, and the Tribunal's decision was overturned. en-us Thu, 14 Jun 2018 00:00:00 +0530 Tue, 11 Sep 2018 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362497 The High Court ruled in favor of the appellant, stating that the commission paid to the non-resident agent for procuring export orders is not taxable in India. It was determined that market survey services incidental to order procurement do not constitute technical services. The court also held that the assessee is not obligated to deduct TDS on commission payments to overseas agents. Furthermore, the retrospective amendment by the Finance Act, 2010, regarding fees for technical services does not apply to commissions for services provided outside India. The appeal was allowed, and the Tribunal's decision was overturned. Case-Laws Income Tax Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362497