https://www.taxtmi.com/caselaws?id=264891 Disallowance under s.40(a)(i) challenged the failure to deduct tax at source on commissions paid to foreign agents; ITAT held that the record lacked material to show services beyond procuring sales orders, so the payments could not be characterised as fee for technical services. Relying on Madras High Court and Delhi Bench precedents, the tribunal concluded the assessee had no obligation to deduct TDS on those commission payments and directed deletion of the disallowance, deciding in favour of the taxpayer. en-us Wed, 08 Oct 2014 00:00:00 +0530 Thu, 05 Feb 2026 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264891 Disallowance under s.40(a)(i) challenged the failure to deduct tax at source on commissions paid to foreign agents; ITAT held that the record lacked material to show services beyond procuring sales orders, so the payments could not be characterised as fee for technical services. Relying on Madras High Court and Delhi Bench precedents, the tribunal concluded the assessee had no obligation to deduct TDS on those commission payments and directed deletion of the disallowance, deciding in favour of the taxpayer. Case-Laws Income Tax Wed, 08 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264891