https://www.taxtmi.com/caselaws?id=172471 The Revenue's appeal against the deletion of the addition for disallowance of commission paid to foreign agents without tax deduction was dismissed by the Tribunal. The Tribunal relied on precedents to establish that since the services were provided outside India by non-residents and not consumed in India, the payments did not attract Indian taxation. Therefore, the liability of Tax Deducted at Source (TDS) was not imposed on the assessee. The appeal was dismissed, and the cross objection by the assessee was also deemed infructuous and dismissed. en-us Mon, 06 Jun 2011 00:00:00 +0530 Sat, 22 Aug 2015 10:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172471 The Revenue's appeal against the deletion of the addition for disallowance of commission paid to foreign agents without tax deduction was dismissed by the Tribunal. The Tribunal relied on precedents to establish that since the services were provided outside India by non-residents and not consumed in India, the payments did not attract Indian taxation. Therefore, the liability of Tax Deducted at Source (TDS) was not imposed on the assessee. The appeal was dismissed, and the cross objection by the assessee was also deemed infructuous and dismissed. Case-Laws Income Tax Mon, 06 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172471