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![Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Sale-Agents-rendered-Services-outside-India-Payment-Foreign-Exchange-Taxable-India-USA-DTAA-ITAT-Disallowance-taxscan.jpg "Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]")
Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed the disallowance under Section 40(a)(i) of the Income Tax Act, 1961, and held...
![Amendment to provisions of S. 40(a)(i) can’t invoke Retrospectively: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Service-Tax-Taxscan.jpg "Amendment to provisions of S. 40(a)(i) can’t invoke Retrospectively: ITAT [Read Order]")
![Export Commission paid by Hero Motors to HMCL is not ‘Royalty’: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Heo-Motor-Corp.jpg "Export Commission paid by Hero Motors to HMCL is not ‘Royalty’: Delhi HC [Read Order]")