https://www.taxtmi.com/caselaws?id=237562 The High Court dismissed the appeal, ruling in favor of the respondent-assessee. The court held that failure to deduct tax at source on commission/discount paid to non-residents outside India was justified under relevant circulars exempting such payments from tax liability in India. The withdrawal of circulars by Circular No. 7/2009 was held to have no retrospective effect, allowing the respondent to rely on the circulars in force at the time of transactions. Additionally, the court confirmed that Tax Deducted at Source (TDS) was not mandatory when income was not chargeable to tax in India. en-us Mon, 23 Sep 2013 00:00:00 +0530 Sat, 07 Dec 2013 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237562 The High Court dismissed the appeal, ruling in favor of the respondent-assessee. The court held that failure to deduct tax at source on commission/discount paid to non-residents outside India was justified under relevant circulars exempting such payments from tax liability in India. The withdrawal of circulars by Circular No. 7/2009 was held to have no retrospective effect, allowing the respondent to rely on the circulars in force at the time of transactions. Additionally, the court confirmed that Tax Deducted at Source (TDS) was not mandatory when income was not chargeable to tax in India. Case-Laws Income Tax Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237562