https://www.taxtmi.com/caselaws?id=182321 Tax deduction at source on commission payments to non-resident sales agents depends on whether the income embedded in the remittance is chargeable to tax under the Act. A disallowance under section 40(a)(ia) cannot be sustained merely because payment was made to a non-resident; the threshold issue of taxability must first be examined. As that question had not been properly considered, the disallowance and finding of default were set aside and the matter was remitted for fresh consideration on taxability after hearing the parties. en-us Mon, 07 Mar 2016 00:00:00 +0530 Sat, 25 Mar 2017 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182321 Tax deduction at source on commission payments to non-resident sales agents depends on whether the income embedded in the remittance is chargeable to tax under the Act. A disallowance under section 40(a)(ia) cannot be sustained merely because payment was made to a non-resident; the threshold issue of taxability must first be examined. As that question had not been properly considered, the disallowance and finding of default were set aside and the matter was remitted for fresh consideration on taxability after hearing the parties. Case-Laws Income Tax Mon, 07 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182321