https://www.taxtmi.com/caselaws?id=263934 The Supreme Court upheld the CIT(A)'s decision to delete the disallowance of commission payment to a non-resident entity based in Dubai. The court clarified that tax deduction under section 195 was not required as the commission income was not taxable in India. The Tribunal affirmed the CIT(A)'s order, dismissing the Revenue's appeal, emphasizing that the disallowance under section 139(1) was unjustified and section 195 did not apply in this case. The decision was rendered on 28/8/2015. en-us Fri, 28 Aug 2015 00:00:00 +0530 Mon, 14 Sep 2015 06:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263934 The Supreme Court upheld the CIT(A)'s decision to delete the disallowance of commission payment to a non-resident entity based in Dubai. The court clarified that tax deduction under section 195 was not required as the commission income was not taxable in India. The Tribunal affirmed the CIT(A)'s order, dismissing the Revenue's appeal, emphasizing that the disallowance under section 139(1) was unjustified and section 195 did not apply in this case. The decision was rendered on 28/8/2015. Case-Laws Income Tax Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263934