TDS not Deductible on Commission Paid to Non-Resident Agent Overseas: Delhi HC [Read Order]

TDS - Commission Paid - Non-Resident Agent Overseas - Delhi Highcourt -TDS Not Deductible on Commission Paid - Commission Paid to Non-Resident Agent Overseas - taxscan

The Delhi High Court has held that Tax Deducted at Source (TDS) is not deductible on commission paid to non-resident agents overseas. The Revenue challenged the order dated 06.08.2019, passed by the Income Tax Appellate Tribunal (ITAT)(Tribunal) which disposed of two appeals filed by the Revenue impugning two separate orders dated 16.06.2017 passed by the…

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