https://www.taxtmi.com/caselaws?id=177364 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under Section 40(a)(i) of the Income-tax Act, 1961. The Tribunal found that the overseas commission payments were not taxable in India as the recipient did not have income liable for tax in India and did not provide services in India. The Tribunal emphasized that the obligation to deduct TDS arises only on sums chargeable under the Act, in line with the Supreme Court's judgment in GE India Technology Centre P. Ltd. case. en-us Fri, 28 Mar 2014 00:00:00 +0530 Fri, 08 Jan 2016 10:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177364 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under Section 40(a)(i) of the Income-tax Act, 1961. The Tribunal found that the overseas commission payments were not taxable in India as the recipient did not have income liable for tax in India and did not provide services in India. The Tribunal emphasized that the obligation to deduct TDS arises only on sums chargeable under the Act, in line with the Supreme Court's judgment in GE India Technology Centre P. Ltd. case. Case-Laws Income Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177364