No TDS Deduction Required on Commission Income earned by Foreign Agents Outside India: ITAT deletes Disallowance [Read Order]

ITAT - ITAT Ahmedabad - Income Tax - TDS - TDS Deduction - taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ), after deleting the disallowance made by the assessing officer, held that Tax Deduction at Source ( TDS ) should not be deducted on account of commission income earned by foreign agents outside India. The assessee, Globe Textiles ( India ) P. Ltd., is…

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