ITAT Rules No TDS on Commission Paid to Overseas Agent for Procuring Export Orders :
The Income Tax Appellate Tribunal (ITAT) Delhi has held that commission paid to a non-resident overseas agent for procuring export orders and coordinating payment collections is not taxable in India.
ITAT Deletes Disallowance u/s 40(a)(ia)
Saima
Jul 1, 2026
Premium
ITAT Rules No TDS on Commission Paid to Overseas Agent for Procuring Export Orders
The Income Tax Appellate Tribunal (ITAT) Delhi has held that commission paid to a non-resident overseas agent for procuring export orders and coordinating payment collections is not taxable in India.
Also Read
ITAT Says Cash Sales Cannot Be Treated as Bogus Without Proper Enquiry, Deletes Rs 24.59 Lakh Demonetisation AdditionCIT(E) Cannot Impose Future Litigation Conditions on Section 12AB Registration and Section 80G Approval, Says ITAT ITAT Quashes Section 201Order for Non-Compliance with Mandatory DIN RequirementIncome Tax Raid at RR Hospital in Rajasthan, Computers and Mobile Phones Examined
About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
538My Recent Articles
- High Court Issues Guidelines for Denial of GST Input Tax Credit Due to Supplier’s Tax Default
- High Court Directs GST Registration Restoration Upon Payment of Outstanding Dues and Penalties
- ITAT Quashes Section 201Order for Non-Compliance with Mandatory DIN Requirement
- ITAT Deletes Section 270A Penalty of Rs. 1.24 Lakh
- Supreme Court Holds GRD Powder and GRD Mix Not Taxable as Non-Alcoholic Beverages
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts