https://www.taxtmi.com/caselaws?id=239730 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, ruling that the assessee was not required to deduct tax at source on overseas commission payments made to non-residents under section 195 of the Income Tax Act, 1961. The Tribunal referenced various case laws and concluded that the commission income for services rendered outside India was not taxable in India, therefore dismissing the Revenue's appeals. en-us Thu, 11 Apr 2013 00:00:00 +0530 Tue, 22 Mar 2016 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239730 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision, ruling that the assessee was not required to deduct tax at source on overseas commission payments made to non-residents under section 195 of the Income Tax Act, 1961. The Tribunal referenced various case laws and concluded that the commission income for services rendered outside India was not taxable in India, therefore dismissing the Revenue's appeals. Case-Laws Income Tax Thu, 11 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239730