Taxsutra Reported a Recent Judgement of Delhi ITAT Argued and Won By Mr. Anil Kumar Chopra, Partner, Dewan P.N. Chopra & Co

We are pleased to inform you that Taxsutra (being considered as the one of the most credible source of tax news in the tax fraternity in India) reported a recent judgement of Hon’ble Delhi Income Tax Appellate Tribunal (ITAT) in the case of Rajinder Kumar Aggarwal (HUF) [Assessee] vs. DCIT dated 05.10.2021 which was argued on behalf of the Assessee by Mr. Anil Kumar Chopra, Managing Partner, Dewan P.N. Chopra & Co. and was well assisted by Mr. Parveen Kumar, Tax Partner, Dewan P.N. Chopra & Co.

 

Hon’ble Delhi ITAT allowed the Appeal of the Assessee holding that export commission paid to agent in France is not taxable as Fee for Technical Services due to non-fulfilment of ‘make available’ clause read into India-France DTAA from India-UK DTAA by invoking the ‘most favoured nation’ clause in India-France DTAA. Thus no tax deduction at source in India is required u/s 195 of the Indian Income Tax Act. Thus, no disallowance of commission expense paid can be made u/s 40(a)(ia) of the Act.

 

Please find attached a copy of Taxsutra Summary and Full Judgement in the captioned matter for your kind reading.

 

Taxsutra Summary and Full Judgement in the captioned matter can also be assessed at the link below by Taxsutra subscribers:

 

https://link.edgepilot.com/s/19c9f961/kMlQrlj5WEO-U8_oUiCfMw?u=https://www.taxsutra.com/dt/rulings/itat-export-commission-not-fts-under-india-france-dtaa-invokes-mfn-clause-follows-steria

 

 

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