https://www.taxtmi.com/caselaws?id=327136 Commission payments for promotion of export sales qualify as business expenditure where concurrent factual findings establish genuine payment, receipt by the identified recipient, and a direct nexus with export sales. Such findings, unless perverse or arbitrary, do not raise a substantial question of law in an appeal under the Income-tax Act. A foreign agent's commission payment did not constitute fees for technical services where binding precedent resolved the issue against the Revenue; consequently, disallowance for failure to deduct tax at source did not arise. The deletion of the disallowances remained undisturbed. en-us Tue, 26 Apr 2016 00:00:00 +0530 Tue, 03 May 2016 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327136 Commission payments for promotion of export sales qualify as business expenditure where concurrent factual findings establish genuine payment, receipt by the identified recipient, and a direct nexus with export sales. Such findings, unless perverse or arbitrary, do not raise a substantial question of law in an appeal under the Income-tax Act. A foreign agent's commission payment did not constitute fees for technical services where binding precedent resolved the issue against the Revenue; consequently, disallowance for failure to deduct tax at source did not arise. The deletion of the disallowances remained undisturbed. Case-Laws Income Tax Tue, 26 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327136