https://www.taxtmi.com/caselaws?id=182167 The ITAT upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(i) as the commission paid to non-resident agents for services outside India was not taxable in India. The appeal by the Revenue was dismissed, emphasizing that tax deduction is only mandatory when the payment is chargeable to tax in India, as clarified by recent judicial decisions and the Supreme Court's interpretation of Sections 195 and 40(a)(i). en-us Fri, 17 Sep 2010 00:00:00 +0530 Wed, 04 May 2016 11:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182167 The ITAT upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(i) as the commission paid to non-resident agents for services outside India was not taxable in India. The appeal by the Revenue was dismissed, emphasizing that tax deduction is only mandatory when the payment is chargeable to tax in India, as clarified by recent judicial decisions and the Supreme Court's interpretation of Sections 195 and 40(a)(i). Case-Laws Income Tax Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182167