No withholding tax on commission paid to agents outside India for procuring orders: Agra ITAT

INCOME TAX : Where commissions were paid outside India to assessees agent for procuring orders for assessee and element of payment of commission was duly reflected in bills for that purpose, modus operandi of assessee was clear that assessee was recipient of income in India after deduction of commission by buyer made outside India. Thus, no income had been received or paid inside India, which attracted deduction of TDS in India and therefore, assessee would not be liable to deduct TDS in India

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