https://www.taxtmi.com/caselaws?id=247811 The Tribunal allowed the appeal, overturning the disallowance of foreign sales commission under section 40(a)(ia) and section 37(1) of the Act. The Tribunal found no evidence disputing services rendered by the foreign party and concluded that no tax deduction was required under section 195, as the commission payments did not contain any taxable income in India. The Tribunal emphasized that the payer had the option to obtain a certificate from the Accountant regarding non-taxability, ultimately deleting the disallowance and ruling in favor of the assessee. en-us Wed, 26 Feb 2014 00:00:00 +0530 Fri, 23 May 2014 09:31:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247811 The Tribunal allowed the appeal, overturning the disallowance of foreign sales commission under section 40(a)(ia) and section 37(1) of the Act. The Tribunal found no evidence disputing services rendered by the foreign party and concluded that no tax deduction was required under section 195, as the commission payments did not contain any taxable income in India. The Tribunal emphasized that the payer had the option to obtain a certificate from the Accountant regarding non-taxability, ultimately deleting the disallowance and ruling in favor of the assessee. Case-Laws Income Tax Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247811