https://www.taxtmi.com/caselaws?id=331846 The ITAT upheld the CIT(A)'s decision to delete the disallowance of commission expenses under section 40(a)(i) of the Income Tax Act, 1961. It was found that since no business operations were conducted in India by the non-resident entities, the income was not taxable in India. The ITAT disagreed with the Assessing Officer's interpretation and ruled that the commission income was outside the scope of income deemed to accrue or arise in India. Consequently, there was no obligation to deduct tax at the source, leading to the dismissal of the appeal and cross objections. en-us Fri, 29 Jul 2016 00:00:00 +0530 Sat, 03 Sep 2016 09:03:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331846 The ITAT upheld the CIT(A)'s decision to delete the disallowance of commission expenses under section 40(a)(i) of the Income Tax Act, 1961. It was found that since no business operations were conducted in India by the non-resident entities, the income was not taxable in India. The ITAT disagreed with the Assessing Officer's interpretation and ruled that the commission income was outside the scope of income deemed to accrue or arise in India. Consequently, there was no obligation to deduct tax at the source, leading to the dismissal of the appeal and cross objections. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331846