https://www.taxtmi.com/caselaws?id=242219 The Appellate Tribunal upheld the Commissioner's decision, ruling that the commission payments made to non-residents for securing orders outside India did not require TDS deduction under section 195. The Tribunal emphasized that the payments were not taxable in India as they did not fall under royalty or technical fee categories. The decision aligned with legal precedents and the Supreme Court's stance that TDS obligations arise only if the payment is taxable in the recipient's hands. Consequently, the disallowance under section 40(a)(i) for non-deduction of TDS on commission payments was deemed unwarranted, and the Revenue's appeal was dismissed. en-us Tue, 23 Apr 2013 00:00:00 +0530 Fri, 10 Jan 2014 10:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242219 The Appellate Tribunal upheld the Commissioner's decision, ruling that the commission payments made to non-residents for securing orders outside India did not require TDS deduction under section 195. The Tribunal emphasized that the payments were not taxable in India as they did not fall under royalty or technical fee categories. The decision aligned with legal precedents and the Supreme Court's stance that TDS obligations arise only if the payment is taxable in the recipient's hands. Consequently, the disallowance under section 40(a)(i) for non-deduction of TDS on commission payments was deemed unwarranted, and the Revenue's appeal was dismissed. Case-Laws Income Tax Tue, 23 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242219