TDS on Commission

This query is : Resolved 

15 October 2010 Yes, I got the answer for the TDS on Commission paid to Foreign Agent but is there any case history available for the use as a reference in my case with CIT

15 October 2010 Ind Telesoft P Ltd (2004) 267 ITR 725(AAR)
can be refered to.
Also CBDT Circulars 23 dated 23/7/1969 and 786 dated 7/2/2000,though both withdrawn subsequently, can be cited for interpretation purposes.

16 October 2010 Agreed with BC Sir, though the commission can be claimed non taxable in India by virtue of section 5 itself.


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