https://www.taxtmi.com/caselaws?id=255537 The ITAT held that the commission income paid to the non-resident agent for services rendered outside India was not chargeable to tax in India. Therefore, there was no obligation on the assessee to deduct tax at source, and no disallowance under Section 40(a)(i) was warranted. The appeal was allowed, and the AO's original assessment order was upheld. en-us Mon, 12 Jan 2015 00:00:00 +0530 Tue, 20 Jan 2015 07:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255537 The ITAT held that the commission income paid to the non-resident agent for services rendered outside India was not chargeable to tax in India. Therefore, there was no obligation on the assessee to deduct tax at source, and no disallowance under Section 40(a)(i) was warranted. The appeal was allowed, and the AO's original assessment order was upheld. Case-Laws Income Tax Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255537