Export commission not taxable in India absent specific “ fees for technical services ” article in tax treaties

The Ahmedabad Bench of the Income-tax Appellate Tribunal held that the amount of export commission paid to non-resident commission agents is not taxable in India, since there is no specific fees for technical services article in respective tax treaties. Further, the non-residents do not have permanent establishment (PE) in India. The case is: Welspun Corporation Limited. Read a report on Export commission not taxable in India absent specific “ fees for technical services ” article in tax treaties [PDF 378 KB] of KPMG