Commission paid to overseas agents outside India for facilitating business in foreign country

INTERNATIONAL TAXATION: Where assessee, engaged in business of mining, processing, and exporting of iron ore, appointed commission agents for facilitating its export business outside India, since payments on account of commission to these overseas agents were made on behalf of assessee directly by foreign counter-parties abroad to whom exports were made by assessee, same was not liable to be assessed in India, and, provisions of section 9(1)(i) could not be invoked

from www.taxmann.com Latest Case Laws https://ift.tt/2LDckWc