https://www.taxtmi.com/caselaws?id=179682 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete the disallowance of commission payment under section 40(a)(ia) for non-deduction of tax at source. The Tribunal held that since the services were not rendered in India, the commission payment was not taxable in India, citing Circular No. 786 and precedent case law. en-us Wed, 24 Aug 2011 00:00:00 +0530 Tue, 08 Mar 2016 10:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179682 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete the disallowance of commission payment under section 40(a)(ia) for non-deduction of tax at source. The Tribunal held that since the services were not rendered in India, the commission payment was not taxable in India, citing Circular No. 786 and precedent case law. Case-Laws Income Tax Wed, 24 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179682