https://www.taxtmi.com/caselaws?id=240812 Commission paid to a non-resident director and foreign agent was treated as consideration for technical services because the contractual functions included identifying prospects, advising on business evaluation, reviewing proposals, securing projects and monitoring progress. On that footing, the income was held taxable in India under the treaty and the Act, requiring tax deduction at source; failure to deduct attracted disallowance under section 40(a)(i). The alternative claim for deduction under section 10A could be raised at the appellate stage, but the claim had not been properly verified on merits, so the appellate allowance was set aside and the matter restored to the Assessing Officer for fresh examination. en-us Fri, 29 Nov 2013 00:00:00 +0530 Mon, 30 Mar 2015 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240812 Commission paid to a non-resident director and foreign agent was treated as consideration for technical services because the contractual functions included identifying prospects, advising on business evaluation, reviewing proposals, securing projects and monitoring progress. On that footing, the income was held taxable in India under the treaty and the Act, requiring tax deduction at source; failure to deduct attracted disallowance under section 40(a)(i). The alternative claim for deduction under section 10A could be raised at the appellate stage, but the claim had not been properly verified on merits, so the appellate allowance was set aside and the matter restored to the Assessing Officer for fresh examination. Case-Laws Income Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240812