Upgrade to AI Search ✕

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     - Overview Summary
     - Governing Provisions [Acts, Notifications, Circulars]
     - Relevant Case Laws
     - Tariff / Classification / HSN
     - Expert views from TaxTMI
     - Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Call Us / Help / Feedback✕

TMI Blog

Home /

Previous Next

ITAT Confirms No TDS Required on Foreign Sales Commission; Not Classified as Technical Services or Royalty Under DTAA.

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....TDS u/s 195 - Sales commission paid to foreign company - non deduction of TDS - addition u/s 40(a)(i) - ITAT upheld the CIT(A)'s decision, noting that services rendered by MSI do not fall within the ambit of Fees for Technical Services (FTS) or under Article 12 of the DTAA between India and the USA. The payment was for sales and marketing services, not constituting FTS or royalty, and did not require TDS deduction. The Revenue's appeal on this matter dismissed.....

Previous Next

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

ITAT Confirms No TDS Required on Foreign Sales Commission; Not Classified as Technical Services or Royalty Under DTAA.