Non-resident US company's sales commission not taxable in India; not 'fee for included services' under Indo-USA DTAA.

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....The ITAT Chennai held that the sales commission received by a non-resident company in India, a resident of the USA, cannot be classified as 'fee for included services' u/s 9(1) of the Act. The company's role was limited to liaising with customers and communicating their requirements to another entity responsible for project execution. The amalgamation details were incorrectly noted by the DRP and AO. The commission received was for sales made to customers in the USA, and the company's activities did not fall within the definition of 'fee for included services' u/s 12(4) of the Indo-USA DTAA. Therefore, the commission should be treated as sales commission and not taxable in India. The addition was deleted, and the appeal of the assessee was allowed.....