Can commission payments be allowed without obtaining no-deduction certificate u/s 197 of the IT. Act?

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Last updated: 16 June 2021
Quick Summary
This case concerns whether commission payments to foreign agents are allowable as a business expense when Tax Deducted at Source (TDS) was not withheld, and a no-deduction certificate under Section 197 of the Income Tax Act was not obtained. The Income Tax Appellate Tribunal reviewed the disallowance of these expenses by the tax authorities.

Court :
ITAT Delhi

Brief :
This appeal is filed by the Assistant Commissioner of Income Tax, Circle 47 (1), New Delhi, for assessment year 2009-10 against the order passed by the CIT (Appeals)-16, New Delhi, dated 30.10.2015.

Citation :
ITA No. 133/Del/2016

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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