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of <h1>Tax Appeal Dismissed: Commission Payment Deletion Upheld for Non-Resident Parties</h1> The Tax Appeal was dismissed as the Tribunal upheld the deletion of commission payment disallowance to non-resident foreign agents/parties, citing CBDT ... - Issues involved: Disallowance of commission payments to non-resident foreign agents/parties for which no TDS was made.The assessing officer disallowed the deduction of commission payment to non-resident foreign agents/parties. The CIT(A) set aside the assessing officer's order and disallowed the additions, stating that no TDS was required to be deducted on the commission payment to non-resident agents/parties. The Tribunal upheld the CIT(A)'s decision based on CBDT Circulars of 1996 and 2000, which clarified that payments to non-resident agents operating outside the country are not taxable in India. The Tribunal found no illegality in the CIT(A)'s order and upheld the deletion of the addition. The Department did not dispute the evidence of payment to non-resident agents/parties. Therefore, the Court dismissed the Tax Appeal, as no substantial question of law was found to arise in this case.
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