https://www.taxtmi.com/caselaws?id=182167 Commission paid to non-resident agents for services rendered outside India was not chargeable to tax in India because the agents had no business connection or permanent establishment in India. Since tax under section 195 is deductible only from sums chargeable under the Act, there was no obligation to withhold tax on the remittance, and the disallowance under section 40(a)(i) could not stand. The expenditure was therefore allowed. 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 Commission paid to non-resident agents for services rendered outside India was not chargeable to tax in India because the agents had no business connection or permanent establishment in India. Since tax under section 195 is deductible only from sums chargeable under the Act, there was no obligation to withhold tax on the remittance, and the disallowance under section 40(a)(i) could not stand. The expenditure was therefore allowed. Case-Laws Income Tax Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182167