Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]

By Ipsita Das - On August 22, 2023 6:00 pm - 2 mins read
Payment of Commission - Foreign Agents - Procurement of Orders - Managerial - Consultancy Services - taxscan

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the commission paid to foreign agents for procurement of orders do not fall under Technical, Managerial or consultancy services so as to attract the provisions of section 9(1)(vii) of the Income Tax Act, 1961 read with Section 195 Income Tax Act. The assessee in…

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