Judicial update: Where assessee made payments of sales commission - TopicsExpress

Judicial update: Where assessee made payments of sales commission to its agents located abroad for procuring export orders and furnishing of upto date information about fashion and market trends, said services not being in nature of technical services, payments in question were not taxable in India and, thus, assessee was not liable to deduct tax at soruce while making said payments.[2014] 47 taxmann 133 (Chennai - Trib.)

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