https://www.taxtmi.com/caselaws?id=177774 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of overseas agents' commission paid without tax deduction, emphasizing that the services by foreign agents were outside India. The Tribunal ruled that the commission payments were not taxable in India, as the agents did not have establishments in India, and their declarations were deemed sufficient. The Revenue's appeal was dismissed, affirming that the non-resident payments were not subject to tax deduction under section 195 of the Income Tax Act. en-us Wed, 31 Jul 2013 00:00:00 +0530 Mon, 27 Feb 2017 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177774 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of overseas agents' commission paid without tax deduction, emphasizing that the services by foreign agents were outside India. The Tribunal ruled that the commission payments were not taxable in India, as the agents did not have establishments in India, and their declarations were deemed sufficient. The Revenue's appeal was dismissed, affirming that the non-resident payments were not subject to tax deduction under section 195 of the Income Tax Act. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177774