https://www.taxtmi.com/caselaws?id=179207 The High Court of Bombay upheld the decision of the Tribunal, ruling in favor of the assessee in a case involving disallowance under Section 40(a)(i) of the Income Tax Act. The Court found that the commission payment was not taxable as the services were not rendered in India, and the recipient had no permanent establishment in the country. The Court emphasized the importance of factual consistency and adherence to legal provisions in tax matters, dismissing the appeal for lacking merit and not raising substantial legal questions. en-us Thu, 06 Mar 2014 00:00:00 +0530 Tue, 23 Feb 2016 10:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179207 The High Court of Bombay upheld the decision of the Tribunal, ruling in favor of the assessee in a case involving disallowance under Section 40(a)(i) of the Income Tax Act. The Court found that the commission payment was not taxable as the services were not rendered in India, and the recipient had no permanent establishment in the country. The Court emphasized the importance of factual consistency and adherence to legal provisions in tax matters, dismissing the appeal for lacking merit and not raising substantial legal questions. Case-Laws Income Tax Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179207