Tag Archives: Aquapharm Chemicals (P.) Ltd.

Export Commission Outside Scope of Tax Deduction, Technical Fees Taxable, and Section 14A Matter Remanded

By | October 31, 2026

Export Commission Outside Scope of Tax Deduction, Technical Fees Taxable, and Section 14A Matter Remanded Issue Whether payments to non-residents for export commission and brochure distribution are exempt from TDS under Section 9(1)(vii)(b), whether import inspection services constitute Fees for Technical Services (FTS) requiring TDS under Section 40(a)(i), and whether a Section 14A disallowance must… Read More »