https://www.taxtmi.com/caselaws?id=248351 The Tribunal upheld the CIT(A)'s decision, dismissing the revenue's appeal. It ruled that the commission payment to the non-resident was not taxable in India due to the DTAA between India and UAE. The withdrawal of Circular No. 786 by Circular No. 7 of 2009 was deemed non-retrospective, allowing reliance on the former circular during the relevant assessment year. Additionally, Explanation 2 to section 9(1) was found inapplicable, leading to the conclusion that tax deduction at the source was not required on the commission paid to the non-resident agent. en-us Fri, 23 May 2014 00:00:00 +0530 Fri, 20 Mar 2015 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248351 The Tribunal upheld the CIT(A)'s decision, dismissing the revenue's appeal. It ruled that the commission payment to the non-resident was not taxable in India due to the DTAA between India and UAE. The withdrawal of Circular No. 786 by Circular No. 7 of 2009 was deemed non-retrospective, allowing reliance on the former circular during the relevant assessment year. Additionally, Explanation 2 to section 9(1) was found inapplicable, leading to the conclusion that tax deduction at the source was not required on the commission paid to the non-resident agent. Case-Laws Income Tax Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248351