commission paid to agent for services rendered outside india
COMMISSION PAID TO AGENT FOR SERVICES RENDERED OUTSIDE INDIA WASN’T TAXABLE IF HE DIDN’T HAVE ANY PE IN INDIA DCIT V. TVS SRI CHAKRA LTD. [CHENNAI ITAT], ITA NO. 501 OF 2015, DATE OF DECISION: JULY 31, 2015 Facts of the Case The assessee-company was engaged in services of non-resident agents to procure its export …