https://www.taxtmi.com/caselaws?id=155057 Sales commission paid to foreign principals was held to be business profit of the non-resident and, in the absence of a permanent establishment in India, not taxable here; consequently no tax deduction at source was required and Revenue appeals were dismissed. Payments for subscription and advertisement were also held not to constitute fees for technical services and therefore did not attract TDS. Remittances characterised as technical services (including insulator testing) were addressed separately by the lower authority and were not subject of the present appeal before the tribunal. en-us Wed, 13 Apr 2011 00:00:00 +0530 Thu, 05 Feb 2026 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155057 Sales commission paid to foreign principals was held to be business profit of the non-resident and, in the absence of a permanent establishment in India, not taxable here; consequently no tax deduction at source was required and Revenue appeals were dismissed. Payments for subscription and advertisement were also held not to constitute fees for technical services and therefore did not attract TDS. Remittances characterised as technical services (including insulator testing) were addressed separately by the lower authority and were not subject of the present appeal before the tribunal. Case-Laws Income Tax Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155057