https://www.taxtmi.com/caselaws?id=219823 The Tribunal upheld the CIT (A)'s decision to delete additions for non-deduction of TDS on export commission and retention money. It was determined that the payments did not accrue or arise in India, and the retention money did not constitute income until the stipulated conditions were met. The department's appeal was dismissed. en-us Fri, 26 Oct 2012 00:00:00 +0530 Tue, 05 Apr 2016 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219823 The Tribunal upheld the CIT (A)'s decision to delete additions for non-deduction of TDS on export commission and retention money. It was determined that the payments did not accrue or arise in India, and the retention money did not constitute income until the stipulated conditions were met. The department's appeal was dismissed. Case-Laws Income Tax Fri, 26 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219823