https://www.taxtmi.com/caselaws?id=251231 Additional evidence bearing on the genuineness of commission paid to a foreign agent was admitted because it went to the root of whether services were actually rendered; the matter relating to one agent was remanded for fresh examination, while relief already accepted for the other foreign parties was sustained. Payments for freight, cartage and inspection charges made to non-resident parties for services rendered outside India were held not to attract tax deduction at source on the facts found, so disallowance under section 40(a)(ia) could not stand. en-us Fri, 18 Oct 2013 00:00:00 +0530 Mon, 08 Sep 2014 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251231 Additional evidence bearing on the genuineness of commission paid to a foreign agent was admitted because it went to the root of whether services were actually rendered; the matter relating to one agent was remanded for fresh examination, while relief already accepted for the other foreign parties was sustained. Payments for freight, cartage and inspection charges made to non-resident parties for services rendered outside India were held not to attract tax deduction at source on the facts found, so disallowance under section 40(a)(ia) could not stand. Case-Laws Income Tax Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251231