https://www.taxtmi.com/caselaws?id=165516 The Tribunal upheld the CIT(A)'s decision to delete disallowances of commission payments without TDS deduction, citing non-taxable nature of payments to non-residents. The Tribunal dismissed the departmental appeals, emphasizing the non-retrospective effect of circular withdrawal. The Cross Objection challenging reassessment beyond 4 years was deemed academic due to the dismissal of the TDS issue in the appeals and was consequently disposed of. The Tribunal stressed the importance of consistency in the revenue department's approach. en-us Fri, 20 Aug 2010 00:00:00 +0530 Wed, 30 Jul 2014 10:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165516 The Tribunal upheld the CIT(A)'s decision to delete disallowances of commission payments without TDS deduction, citing non-taxable nature of payments to non-residents. The Tribunal dismissed the departmental appeals, emphasizing the non-retrospective effect of circular withdrawal. The Cross Objection challenging reassessment beyond 4 years was deemed academic due to the dismissal of the TDS issue in the appeals and was consequently disposed of. The Tribunal stressed the importance of consistency in the revenue department's approach. Case-Laws Income Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165516