https://www.taxtmi.com/caselaws?id=172475 The Tribunal allowed the appeal, ruling in favor of the assessee based on the non-taxability of the commission paid to non-resident agents for services rendered outside India. The decision emphasized the requirement for income to be chargeable under the Income Tax Act for Tax Deducted at Source (TDS) obligations to apply. The Tribunal directed the Assessing Officer to delete the disallowance, setting aside the lower authorities' decisions. en-us Fri, 30 Mar 2012 00:00:00 +0530 Thu, 06 Jul 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172475 The Tribunal allowed the appeal, ruling in favor of the assessee based on the non-taxability of the commission paid to non-resident agents for services rendered outside India. The decision emphasized the requirement for income to be chargeable under the Income Tax Act for Tax Deducted at Source (TDS) obligations to apply. The Tribunal directed the Assessing Officer to delete the disallowance, setting aside the lower authorities' decisions. Case-Laws Income Tax Fri, 30 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172475