https://www.taxtmi.com/caselaws?id=269774 The Court upheld the Tribunal's decision regarding commission payments to nonresident sales agents, ruling that tax deduction was not required as the income did not arise in India. The Court also affirmed the Tribunal's decision on the disallowance of interest, stating that the Assessee had sufficient interest-free funds justifying the investments made. The Court emphasized the need for certainty in tax matters and dismissed the appeal, finding no substantial question of law in either issue. en-us Tue, 08 Dec 2015 00:00:00 +0530 Wed, 04 May 2016 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269774 The Court upheld the Tribunal's decision regarding commission payments to nonresident sales agents, ruling that tax deduction was not required as the income did not arise in India. The Court also affirmed the Tribunal's decision on the disallowance of interest, stating that the Assessee had sufficient interest-free funds justifying the investments made. The Court emphasized the need for certainty in tax matters and dismissed the appeal, finding no substantial question of law in either issue. Case-Laws Income Tax Tue, 08 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269774