https://www.taxtmi.com/caselaws?id=178072 The Appellate Tribunal upheld the decision of the Learned Commissioner of Income Tax (Central)-V, Chennai, in a case involving the disallowance of commission paid to non-resident agents outside India under section 40(a)(i) of the Income Tax Act. The Tribunal confirmed that the non-resident agents did not have a Permanent Establishment in India and that the commission income was not taxable in India. Emphasizing the absence of a business connection in India and the non-applicability of TDS provisions for such payments, the Tribunal dismissed the Revenue's appeal based on relevant legal precedents and authorities. en-us Thu, 27 Feb 2014 00:00:00 +0530 Wed, 27 Jan 2016 23:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178072 The Appellate Tribunal upheld the decision of the Learned Commissioner of Income Tax (Central)-V, Chennai, in a case involving the disallowance of commission paid to non-resident agents outside India under section 40(a)(i) of the Income Tax Act. The Tribunal confirmed that the non-resident agents did not have a Permanent Establishment in India and that the commission income was not taxable in India. Emphasizing the absence of a business connection in India and the non-applicability of TDS provisions for such payments, the Tribunal dismissed the Revenue's appeal based on relevant legal precedents and authorities. Case-Laws Income Tax Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178072