https://www.taxtmi.com/caselaws?id=252958 The Tribunal upheld the CIT(A)'s decision, ruling that the commission paid to foreign agents was not taxable in India as the services were rendered outside the country and no income accrued within India. Without evidence of taxability in India, the Tribunal deemed the disallowance under section 40(a)(ia) unnecessary, dismissing the Revenue's appeal. en-us Fri, 19 Sep 2014 00:00:00 +0530 Tue, 24 Feb 2015 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252958 The Tribunal upheld the CIT(A)'s decision, ruling that the commission paid to foreign agents was not taxable in India as the services were rendered outside the country and no income accrued within India. Without evidence of taxability in India, the Tribunal deemed the disallowance under section 40(a)(ia) unnecessary, dismissing the Revenue's appeal. Case-Laws Income Tax Fri, 19 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252958