https://www.taxtmi.com/caselaws?id=262993 The Tribunal set aside the Commissioner's order and allowed the assessee's appeal, determining that payments to non-resident foreign companies for services rendered outside India did not attract tax liability in India. The Tribunal held that the failure to deduct tax at source on these payments was not erroneous, as the provisions of the Income Tax Act regarding tax deduction at source did not apply in this context. Consequently, the Tribunal concluded that the assessee was not liable for disallowance on the payments made to overseas agents, ultimately ruling in favor of the assessee. en-us Mon, 30 Dec 2013 00:00:00 +0530 Tue, 25 Aug 2015 09:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262993 The Tribunal set aside the Commissioner's order and allowed the assessee's appeal, determining that payments to non-resident foreign companies for services rendered outside India did not attract tax liability in India. The Tribunal held that the failure to deduct tax at source on these payments was not erroneous, as the provisions of the Income Tax Act regarding tax deduction at source did not apply in this context. Consequently, the Tribunal concluded that the assessee was not liable for disallowance on the payments made to overseas agents, ultimately ruling in favor of the assessee. Case-Laws Income Tax Mon, 30 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262993