Conducting market survey isn’t FTS if it is incidental to commission agency service: Madras HC

IT: If service of market survey is only incidental to the function of commission agent, it cannot be regarded as fees for technical services. In absence of PE in India, Commission charges shall not be taxable in India

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000181951/conducting-market-survey-isn’t-fts-if-it-is-incidental-to-commission-agency-service-madras-hc.aspx