Commission paid to agents outside India does not fall u/s 9(1)(vii) in absence of any Services of Technical Nature: ITAT sets aside Disallowance made by AO [Read Order]

ITAT held that the overseas agents were paid commission for securing orders etc., and such services were utilised to make or earn income from a source outside India, the assessee is under no obligation to apply with provisions of Section 195 of the Act
Disallowance Made by Assessing Officer - Income Tax Act - ITAT - TAXSCAN

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) observed that Commission Paid to Agents Outside India does not Fall under section 9(1)(vii) of the Income Tax Act, 1961 in the absence of any services of a technical nature and set aside the disallowance of expense made by the Assessing Officer (AO). Bhartiya International…

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