https://www.taxtmi.com/caselaws?id=174140 The Tribunal upheld the CIT(A)'s decision to delete the addition for non-deduction of TDS on commission payments to foreign agents. It was determined that the commission paid was not taxable in India and thus not subject to TDS under Section 195. The Tribunal emphasized the validity of the CBDT circulars in force during the assessment year, stating that their withdrawal in 2009 did not apply retrospectively. The Revenue's appeal was dismissed, affirming the non-applicability of Section 195 and supporting the CIT(A)'s decision. en-us Thu, 28 Apr 2011 00:00:00 +0530 Wed, 30 Sep 2015 17:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174140 The Tribunal upheld the CIT(A)'s decision to delete the addition for non-deduction of TDS on commission payments to foreign agents. It was determined that the commission paid was not taxable in India and thus not subject to TDS under Section 195. The Tribunal emphasized the validity of the CBDT circulars in force during the assessment year, stating that their withdrawal in 2009 did not apply retrospectively. The Revenue's appeal was dismissed, affirming the non-applicability of Section 195 and supporting the CIT(A)'s decision. Case-Laws Income Tax Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174140