https://www.taxtmi.com/caselaws?id=400617 The ITAT Delhi allowed the assessee's appeal, ruling in favor of the assessee on all three issues related to tax withholding on agency commission paid outside India for export sales promotion. The judgment emphasized that the commission payment to non-resident agents for services outside India did not accrue or arise in India, exempting it from tax withholding obligations under section 195. The decision underscored the significance of considering specific circumstances and legal provisions in determining the applicability of tax withholding on foreign agency commission payments. en-us Mon, 09 Nov 2020 00:00:00 +0530 Tue, 10 Nov 2020 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400617 The ITAT Delhi allowed the assessee's appeal, ruling in favor of the assessee on all three issues related to tax withholding on agency commission paid outside India for export sales promotion. The judgment emphasized that the commission payment to non-resident agents for services outside India did not accrue or arise in India, exempting it from tax withholding obligations under section 195. The decision underscored the significance of considering specific circumstances and legal provisions in determining the applicability of tax withholding on foreign agency commission payments. Case-Laws Income Tax Mon, 09 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400617