No TDS sum paid to foreign agent for rendering services o/s India if did not have PE in India

Commission  is not FTS and hence not covered by expl to sec 9 applicable to (v)(vi)(vii) of 9(1)

Fluidtherm technology (P) ltd. 57 tmc 87(Mad)24.03.15

 faizan shoes 367 itr 155(mad)

Fanda shoes [ita 159/2013](itat mad)

Deita shoes [ita 909/2013](itat mad)

Supreme cout on commission to foreign agents on exports not taxable

1)Toshoku ltd 125 ITR 525 (sc)(1980)

2)R .D. Aggarwal & co. 56 ITR (20)(sc)1965

3)Carborandum co. 108 ITR 335(1977)