https://www.taxtmi.com/caselaws?id=177412 The Revenue's appeal challenging the deletion of addition made on account of disallowance of sales commission under section 40(a)(i) of the Act for the assessment year 2005-06 was dismissed. The Tribunal upheld the deletion, following the Supreme Court's decision in GE India Technology Centre(P) Ltd vs CIT, emphasizing that tax deduction is only required if the income is assessable in India. As the payments for sales commission to non-residents were not chargeable under the Act, tax deduction was not necessary. Therefore, the Revenue's appeal was dismissed, affirming the deletion of the addition. en-us Thu, 16 Dec 2010 00:00:00 +0530 Fri, 08 Jan 2016 17:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177412 The Revenue's appeal challenging the deletion of addition made on account of disallowance of sales commission under section 40(a)(i) of the Act for the assessment year 2005-06 was dismissed. The Tribunal upheld the deletion, following the Supreme Court's decision in GE India Technology Centre(P) Ltd vs CIT, emphasizing that tax deduction is only required if the income is assessable in India. As the payments for sales commission to non-residents were not chargeable under the Act, tax deduction was not necessary. Therefore, the Revenue's appeal was dismissed, affirming the deletion of the addition. Case-Laws Income Tax Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177412