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.


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