https://www.taxtmi.com/caselaws?id=257253 Non-deduction of TDS on agency commission to non-resident agents was upheld where the payments were not taxable in India because the services were rendered abroad and the agents had no permanent establishment in India; consequently there was no obligation to deduct tax at source and the assessing disallowance for failure to withhold was deleted by the appellate authority. The decision applies the principle that TDS obligation arises only if the payment is taxable in India, and the appeal was allowed in favour of the assessee by ITAT. en-us Thu, 31 Jul 2014 00:00:00 +0530 Thu, 05 Feb 2026 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257253 Non-deduction of TDS on agency commission to non-resident agents was upheld where the payments were not taxable in India because the services were rendered abroad and the agents had no permanent establishment in India; consequently there was no obligation to deduct tax at source and the assessing disallowance for failure to withhold was deleted by the appellate authority. The decision applies the principle that TDS obligation arises only if the payment is taxable in India, and the appeal was allowed in favour of the assessee by ITAT. Case-Laws Income Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257253