https://www.taxtmi.com/caselaws?id=266606 The Tribunal remitted the issue back to the Assessing Officer for fresh consideration, directing the assessee to prove that the payments to foreign agents were sales commission for orders from abroad. The appeal was allowed for statistical purposes, emphasizing the importance of providing documentary evidence to establish the nature of services rendered by non-residents for determining tax liability under sec.40(a)(i) and sec.195 of the I.T. Act, 1961. en-us Wed, 12 Aug 2015 00:00:00 +0530 Mon, 09 Nov 2015 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266606 The Tribunal remitted the issue back to the Assessing Officer for fresh consideration, directing the assessee to prove that the payments to foreign agents were sales commission for orders from abroad. The appeal was allowed for statistical purposes, emphasizing the importance of providing documentary evidence to establish the nature of services rendered by non-residents for determining tax liability under sec.40(a)(i) and sec.195 of the I.T. Act, 1961. Case-Laws Income Tax Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266606